Search
City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… report, of the more than 86,000 homeless people in New York State, almost 13,000 (15 percent) are located in areas outside of New York City (NYC). Counties throughout … house a substantial portion of their homeless populations. In fact, for many rural counties, hotels and motels are the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyState Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0New York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… hit on some important issues that we can address here in New York, in contrast to the gridlock we are witnessing in Washington. “The focus now turns to how the state will pay …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsComptroller DiNapoli Releases State Audits
… Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, DED made a $16,250.00 advance payment to the … the LDC needed to demonstrate that the entire $65,000 in expenses was incurred during the contract period for work … found the LDC was able to substantiate only $4,284.09 in expenses under the contract. Department of Environmental …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsVillage of Victory – Records and Reports (2025M-94)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… not determine whether all ECA funds were properly used. Ticonderoga Joint Town/Village Fire District – Board …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, 2023 and 2024 financial statements further … city has limited options available to fund any increases in operating costs. City officials were not planning to …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsIrvington Union Free School District – Fixed Assets (2022M-89)
… to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … officials were unable to verify that seven assets were in the District’s possession. These items included a desk, … 65 assets had missing, or inaccurate information recorded in the fixed asset records. Eight assets were disposed of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… leave balances when leave buybacks were processed or record leave in the District’s leave tracking system. In … with either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17State Agencies Bulletin No. 1187
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 01 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… of Health (Department) administers the Medicaid program in New York State. Medicaid provides a wide range of medical … public oversight authorities of the matters addressed in this report. Key Findings We found numerous violations and … the owner and the owner’s family, the State paid $68,483 in medical benefits on their behalf. The Provider received …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andCity of Mechanicville – Separation Payments (2025M-59)
… the City employed 98 people and paid them $6.2 million in gross wages. During this period, 17 full-time employees … payments totaling $37,118 were inconsistent with language in the City’s employee handbook or collective bargaining agreements (CBA), which may have resulted in overpayments. City officials did not have adequate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31State Agencies Bulletin No. 793
… Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has … contributions to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB must be entered in Personal Data for new employees who participate in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… conditional discharge and paid full restitution of $16,525 in connection with his crimes. This plea was a result of a … with multi-agency collaborative investigations resulting in indictments and arrests. I commend the State Comptroller’s … County District Attorney’s Office for their partnership in this investigation.” Shaw, 67, of Sayre, PA, was …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsExtended School Day Program
… and all applicable guidelines. We examined the $634,544 in expenses SCO claimed for reimbursement from the Department … 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under these contracts, … not necessary or not allowable. These include: 141,493 in employee salaries for services performed outside the ESD …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-program