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State Comptroller DiNapoli Releases Municipal & School Audits
… did not maintain time records to support the hours for which they were paid, and one bookkeeper received $1,751 … records, as required. In July 2023, the former clerk was arrested on charges of petit larceny for stealing nearly $4,000 from the town. In February 2024, she …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… that Bruce Karam, the former long-time superintendent of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five … that Bruce Karam the former longtime superintendent of the Utica City School District UCSD was sentenced to pay …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… (Report 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage: prescription drug, medical/surgical, hospital, and mental health and substance abuse coverage. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… announced the guilty plea of Amber Diacetis, a 30-year-old Albany woman, and the indictment of Devin Zielinski, 33, for … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … announced the guilty plea of Amber Diacetis a 30yearold Albany woman and the indictment of Devin Zielinski 33 for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… State Comptroller Thomas P. DiNapoli and Fulton County District Attorney Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over … Comptroller DiNapoli and Fulton County District Attorney Mike Poulin announced the arrest of Chad Daley 52 for allegedly stealing over $8000 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitCity of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part … the Fiscal Affairs Officer must submit the proposed budget for the next succeeding fiscal year to the State Comptroller … no later than 30 days before the date scheduled for the City Council’s vote on the adoption of the final …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOther Bulletin No. 79
… position on 09/30/2024; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… Central School District (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students … As a result, District taxpayers will not benefit from State aid totaling $62,920 because the filing deadlines have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… 267 building checks were performed and officials did not follow up with the employees to confirm the checks were conducted. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… purchased and placed in service during the 2022-23 school year were added to the inventory records. None of the 25 …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access … last log on dates ranging from November 2016 to December 2021. Review and disable 76 potentially unneeded user …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not provide … checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled check images to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117