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DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… on the guilty plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which stemmed from a referral from DiNapoli’s office. “Cheon Park blatantly enriched himself to the tune of millions of … on the guilty plea to mail fraud in federal court by Cheon Park the owner of Bilingual SEIT Preschool Inc which stemmed …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDisposal of Electronic Devices
… One way information can be compromised is through careless disposal or re-use of electronic devices. Personal computers, … Audit/Report of Interest Office of General Services: Disposal of Electronic Devices (2012-S-4) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… April 1, 2007 through December 14, 2012. Background ESDC is a public benefit corporation whose mission is to promote a … Center. The second was an $870,000 contract with a housing portfolio consultant, Adrienne Driben, with whom ESDC … State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of which the district did not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… disbursements of Federal funds or value of assistance for non-cash benefit programs, must be presented accurately … disbursements (net of refund transactions) is essential since this information is used by the State’s … of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… during the year. As a result, the Board adopted budgets with inaccurate estimates of revenues and expenditures. … reserves has not, in all cases, been in accordance with Board authorizations. Deposits were not always made … is unclear. The Town has not entered into any contract with a volunteer ambulance squad or individual volunteers to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsCUNY Bulletin No. CU-724
… on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected Employees … Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY Charitable Campaign Guidelines An online enrollment process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… authority from different Business Units to either OFT or OGS. Suballocation – Suballocations are movements of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Newfield – Selected Financial Activities (2013M-2)
… an attempt to force the accounting records to agree to the bank balance. The monthly and the last two annual reports … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … sought to determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority … of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed … Niagara Falls Housing Authority CompensationRelated Payments to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … sought to determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followHadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188CUNY Bulletin No. CU-697
… information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, Deduction Code 897. … employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will begin in paychecks … deduction record for the 2021 contribution year. An error report of transactions not processed will be sent to CUNY. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a … City of Middletown Selected Financial Operations and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56XII.7.D Expedite Requests – XII. Expenditures
… System (SFS). In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these … health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. The expedite process may result in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsCity of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-check