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City of Lockport - Budget Review (B19-1-7)
… the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act … maximum levy that the City can impose without the Common Council needing to override the tax levy limit. Key … revenues and expenditures. City officials and the Common Council should consider the CBAs nearing settlement and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Oversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability … Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance with applicable … To determine if the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… site. An unannounced visit to the Tarrytown Station found one conductor was not at his assigned post when a train made a stop. Key Recommendations Monitor employees' time and … workers, and other Metro-North employees when trains stop at a station during ongoing track work. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public corruption are … including numerous credit card bills. Kish abruptly quit as Treasurer after the department’s board began to ask …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… in aggregate, experienced 1.4% growth, year over year. On a regional basis, the North Country, Mohawk Valley, and …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s drugs. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… ID. The contracting agency must notify the vendor when reassigning a contract to another agency or department. … be included in the procurement record submitted to OSC when processing the reassignment, as detailed below. Process … against the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsArchived: Legislative Session 2023–2024
… procedures for state agencies and public authorities. NYS 529 Program, Scholarships and Grants – S.9700 (Stavisky) … not made any such contributions. Signed by the Governor NYS 529 Program, Qualified Withdrawals – Signed as Chapter … of Certain Contracts – Vetoed by the Governor, Veto Memo 89, A.10281/S.9171 (Solages/Cooney) – Requires a public …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… Fire Department, Kimberly Simchik was sentenced to serve 1-3 years in state prison and pay $92,000 in restitution after pleading guilty to stealing from the fire department. “The sentence in this case should be a warning to anyone tempted to abuse their position of trust for their …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… of the Vernon Center Fire Department, was sentenced to serve one to three years in state prison and ordered to pay full restitution for stealing more than $300,000 from the department, State … of the Vernon Center Fire Department was sentenced to serve one to three years in state prison and ordered to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000Medicaid Program – Improper Medicaid Payments for Childhood Vaccines
… free vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to afford … their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention … enrolled in Medicaid, the Medicaid program pays the vaccine administration fee. Key Findings Auditors identified …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesDiNapoli Releases Bond Calendar for Fourth Quarter
… the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … York City Transitional Finance Authority, New York State Energy and Research Development Authority, New York State …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCentral Office – Controls Over Bank Accounts
… determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank … Other Related Audits/Reports of Interest CUNY Lehman College: Controls Over Bank Accounts (2014-S-69) CUNY SPS: …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… good job opportunities for all New Yorkers remains a challenge." While each of New York’s 10 labor market regions …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008State Contract and Payment Actions in November
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved … with Garrison Protective Services Inc. for Security Guard Services at Stony Brook University. $1.5 million with … JNS Heating Service Inc. for a boiler replacement at SUNY Old Westbury. State University Construction Fund $5.4 million …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in June
… Construction $14.7 million with MLB Construction Services LLC for structural repairs at the Sheridan Hollow Parking … response, including: $654,000 to Applied DNA Clinical Labs LLC for medical and lab technician services; $602,000 for … Rochester Economic Development Corp. for a portion of the funding to establish the Revitalize Rochester Fund, which is …
https://www.osc.ny.gov/press/releases/2023/07/state-contract-and-payment-actions-june