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City of Lockport – Budget Review (B21-1-9)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Agencies Bulletin No. 2229
… Loc Pay - 8 hour (LCA) $2477.80 Seas Loc Over 1520 - 8 hr. (LCB) $1.63/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2477.80 Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsDetermination of Residency for Tuition Purposes (Follow-Up)
… Centers)—including research universities, academic medical centers, liberal arts colleges, community colleges, … of the Residency Policy, the flowchart does not address obtaining sufficient proof of residency. For the four … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followVertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and recommendations related to … the unauthorized bank account, see the full report ( 2022-S-46 ). About the Program The Mitchell-Lama Housing program … mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… The audit covered the period from July 2020 through June 2023. About the Program DHS, an administrative … Women’s Shelter (Magnolia) for the period from July 2011 through June 2020. The original contract for $67.4 million … CAMBA for the period from July 1, 2021 through June 30, 2026 for Magnolia. During the 3 fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … Whenever possible the Comptroller guides the Fund to invest in New Yorkbased business ventures companies and other …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkComptroller DiNapoli Releases School Audits
… Central School District – Financial Management (Allegany County) Auditors compared budgeted appropriations and … The district had no registration or residency information on file for 44 of these students and registration information … services were rendered in accordance with the contract. Madison Central School District – Reserves and Debt Service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… enrolled in managed care, and the managed care plans pay providers for services rendered to their members. The Medicaid program should not pay claims on a FFS basis when the services are covered by … whether recipients are enrolled in Plans and will deny FFS claim payments unless the services are carved out from the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careRichburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide … agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… oversees the administration of essential health services to thousands of New York City school students at no cost to … Auditors noted that failure to control inventory not only allows important and hazardous medical supplies to … the students’ medication cabinet. Officials said they must have either thrown them out or returned them to parents and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … police officers. You also state that during the District Attorney's investigation and the proceedings before the grand … 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a defense at municipal expense pursuant to such pre-existing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2000-4
… designed to provide an incentive to certain employees to stop their employment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract … assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions … of choice" (see Filmways Communications of Syracuse Inc . v Douglas , 106 AD2d 185, 186, 484 NYS2d 738, 739, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible … those efforts, however, we identified certain weaknesses in the Department’s and MCOs’ processes that, if properly …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Village of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… years 2008 through 2014. Cecero also admitted that while drawing retirement benefits from NYSLRS, she also participated in SUNY ORP. The practice of drawing retirement benefits while remaining a public employee …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefits