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Central Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel purchases … to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … The storage tanks are inspected monthly. The Supervisor of Transportation and Business Manager should ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court … Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57State Agencies Bulletin No. 130
… Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life … Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the … panel. Refer to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller DiNapoli Releases Audits
… Oversight of Residential Domestic Violence Programs (Follow-Up) (2019-F-40) An audit released in April 2018 … leased to the M-7 vendor to make warranty repairs, and licensed twice. In a follow-up, auditors found LIRR officials … within three days before and after the auditors’ site visits. In a follow-up, auditors found that the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid recipients receive necessary durable medical equipment (DME) – wheelchairs, for example – as a benefit of …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… Specifically, officials did not use competition for 18 purchases totaling $543,474 out of a sample of 21 … school policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerOpinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Comptroller DiNapoli Releases Audits
… on behalf of 706 Medicaid recipients. One particular doctor was listed as the prescriber on 31,351 (63 percent) of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… of Civil Service: New York State Health Insurance Program: Empire Plan Members with Dual Family Coverage (2019-S-23) New … Other public organizations that participate in the Empire Plan, including local governments and public … Education Department (SED): Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… organizations, sponsorships and training. Roosevelt Island Operating Corporation (RIOC): Selected Aspects of … HealthCare Insurance Co. of New York (UHC): Empire Plan Drug Rebate Revenue (2013-S-41) United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. East Norwich Volunteer Fire Company – Fuel Monitoring (Nassau County) Auditors found that company officials did not properly monitor fuel inventory for loss, waste or misuse. Officials did not … not recorded, incorrect documentation of vehicle and driver IDs and missing odometer readings. City of Ithaca – …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … effectively monitor the budget, provide adequate oversight of the Department’s financial activities and make informed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. … to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of Cooperative … Planning BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… did not obtain quotes for $27,000 in tool and auto part purchases. The board also did not adopt a fleet …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Environment, Energy and Agriculture – 2023 Financial Condition Report
… funding provided by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC … 70 FTEs above levels as of March 31 in the previous year and 16 FTE positions below levels from March 31, 2012. … needs. Appropriations to the EPF have fluctuated over time and reached a high of $400 million in the Enacted Budget for …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture