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DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State … Rain and the New York State Police for their work on this case.” “By working with the town of Potsdam’s judges, the … investigators provided substantial evidence to bring this case to a successful resolution,” St. Lawrence County …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionComptroller DiNapoli Releases Municipal Audits
… completed an audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of … conduct an annual audit of the treasurer’s records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk … completed an audit of the Hamlin Fire Department Islip Terrace Fire District Town of Minden and the Village of Owego …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins … however, do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) … Housing Authority Mechanicville Housing Authority Village of Old Brookville Town of Pamelia and the Tompkins …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Medicaid recipients receive their services through managed care. Managed care organizations (MCOs) are required to send DOH detailed information about each drug dispensed to managed care recipients. MCOs send this information to DOH on …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … in place at a given facility, nor could it identify the code violations that had been waived at those facilities. … of Health: Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followAccounts Receivable Collections
… contribute to processing delays. Also, there were 909 hospital accounts receivable cases totaling $2.3 million that … when they should have been reopened and reassigned because new charges were incurred on the accounts. The Bureau needed …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsSecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute (Institute) is properly … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationSecurity Over Critical Information Systems
… than 700 school districts with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… deposited, recorded, reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not design or implement an adequate … Dutchess County Industrial Development Agency Management Practices 2013M251 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 1, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Westford … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mTown of Dunkirk – Justice Court (2013M-106)
… of the Town Supervisor and four Board members. The Justice’s principal duties involve adjudicating legal matters … Justices had a shortage of $1,026 and the other former Justice has unidentified funds of $699. Pending tickets were … Town of Dunkirk Justice Court 2013M106 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… because it is an asset to business,” DiNapoli said. “Fresh ideas can revive stagnant and homogenized boards, and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… Systems, CalPERS and other U.S. and European investors. A full list of this year’s co-filers is available here . About …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meeting