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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and Town of … P DiNapoli today announced his office completed audits of the Town of Lockport Town of Ontario Town of Preston and Town of …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… was arraigned virtually before City of Middletown Justice Steve Brockett and released on her own recognizance. She is …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsState Comptroller DiNapoli Releases School District Audits
… physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not receive any required therapy and counseling services. In addition, officials did not have …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 … the reasonable and customary (R&C) rate. MultiPlan, Inc. is the provider network leased by United to supplement its …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesNYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… NYS Comptroller DiNapoli announced $800 million in investments through the NYS Common Retirement Funds Sustainable Investments and …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic point of sale system, cash …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of … Determine whether City of Mount Vernon City officials provided proper oversight of …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Higher Education – 2021 Financial Condition Report
… spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for … 30 percent attended exclusively through this means and 70 percent used some but not all online instruction. Costs and Financial Assistance In the 2020-21 academic year, …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… from 50% reimbursement of eligible costs. Mineola Union Free School District – Financial Condition Management (Nassau … that was not needed. Penn Yan Central School District – Network Access Controls (Ontario County, Steuben County and … permissions. District officials also did not enter into a service level agreement with the district’s information …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… time was not always accrued in accordance with contract or CBA provisions, which resulted in one employee accruing two … to checks with limited oversight. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Employer E-News Archive — 2025
… Retirement System member and retiree news. October 2025 A Better Way to Submit Information When Employees Retire … Reporting Most Employers Have Made the Switch! September 2025 Coming in October: Refunds for Contribution Overpayments … Over 80% of Employers Have Made the Switch August 2025 Labor Day Guidance: Enrolling Optional Members …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025State Comptroller DiNapoli Releases Municipal & School Audits
… for the board’s review and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our review, … and that periodic financial information reported to the board was sufficient or accurate. Auditors determined …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District officials did not award the appropriate number of points to volunteers for participation in department … not review the entries in the computer program unless the points earned as indicated on the reports were disputed by … Key Recommendations Review and amend the District’s point system as necessary to ensure conformity with GML and then …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Hancock Fire Department - Financial Operations (2018M-236)
… This could include reviewing deposits or scanning check images and invoices. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Riverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Hortonville Fire Company – Financial Activity (2014M-210)
… 2013 through May 19, 2014. Background The Hortonville Fire Company is a volunteer organization associated with the … members, including five officers, are responsible for the Company’s overall financial management. Disbursements totaled … Hortonville Fire Company Financial Activity 2014M210 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… 1, 2015 through March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293