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Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… officials ensured students received services in accordance with their individualized education programs (IEPs) and that … not always ensure students received services in accordance with their IEPs and did not ensure that all Medicaid-eligible … providers schedule appropriate sessions for students with IEPs. Establish procedures to ensure all documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andState Comptroller DiNapoli Releases Municipal Audits
… were issued. Copiague Fire District – Procurement (Suffolk County) District officials did not always use a competitive … Development Agency – Project Approval and Monitoring (Nassau County) The board and officials did not properly … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Schenectady County – Investment Program (2025M-5)
… a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A … may have realized additional earnings ranging from $5.1 to $10.6 million. Because County officials did not develop … B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Federal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… used district computers to access websites, such as shopping, entertainment, personal email, online gaming and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… Social Security payments in a joint account with her daughter, Schwinzer, 46, of Madisonville, TN. Schwinzer …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localDiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… New York State Common Retirement Fund (Fund), sent letters to 50 major portfolio companies, including Tesla Inc., Meta … Platforms Inc, Microsoft Corp. and NIKE Inc., urging them to join the Anti-Defamation League’s (ADL) Workplace Pledge to Fight Antisemitism. DiNapoli announced his action Saturday …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… recipients whose managed care coverage should have been suspended. The audit also identified 10 Medicaid providers …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) … could occur and remain undetected. Beacon Central School District – Information Technology (IT) (Dutchess …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly recorded, six were … In addition, no one independently reviewed and approved entries. Bank reconciliations also were generally not … did not perform a periodic review of all journal entries and financial transactions as required and the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… for a second school district at the same time before his scam was discovered by State Comptroller Thomas P. DiNapoli’s … for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… valued at an estimated $226 billion, has adopted a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process … in energy sector companies, using minimum standards to assess transition readiness and climate-related investment … valued at an estimated $226 billion has adopted a goal to transition its portfolio to net zero greenhouse gas …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetOpinion 96-13
… RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive … the State Employees' Retirement System. You ask whether a person may simultaneously participate in, and receive … Retirement System, but does not prohibit membership by a person who is a participant in a service award program. …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. … is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyTaxes – 2023 Financial Condition Report
… the one-time homeowner’s property tax relief credit, and enhanced earned income and child tax credits. Personal income … for the 2021 tax year, one-time property tax credits and enhanced earned income and child tax credits. Only Oregon had … the onetime homeowners property tax relief credit and enhanced earned income and child tax credits …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… OF CIVIL SERVICE 0420000020 DDP01 DEVELOPMENTAL DISABILITY PLANNING COUNCIL 0420000021 DEC01 DEPARTMENT OF ENVIRONMENTAL … JOL01 JOINT OPERATIONS LEGISLATURE 0420000079 NCS01 NATIONAL AND COMMUNITY SERVICE FEDERAL GRANTS CORPORATE … Regional Commission 1100011543 US _NAT_COMM_SV US Corp for National & Community Service 1100011544 US_AGRICULTURE US …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual education programs IEPs and that the District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andMitigation for Extreme Weather Conditions and Flooding (2023-S-5)
To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdf