Search
Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsState Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Supplemental Maternity Capitation Payments to managed care organizations. The audit covered the period from August … Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's … Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s … The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Livonia Central School District – Software Management (2016M-293)
… The purpose of our audit was to assess the District’s software management for the period July 1, 2014 through April … such as monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. … officials and IT staff did not maintain a comprehensive software inventory of District-owned software programs and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Opinion 2003-7
… AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Glossary
… the Treasury administers and enforces economic and trade sanctions based on US foreign policy and national security … the Treasury administers and enforces economic and trade sanctions based on US foreign policy and national security …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedMcGraw Central School District – Fund Balances (2017M-248)
… as of June 30, 2017. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Waterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District … The Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and the Towns of Brookfield and Madison in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksState Comptroller DiNapoli Releases Municipal Audits
… written bylaws to provide guidance to the treasurer for recording and reporting financial transactions. The board … written policies and procedures to provide guidance for the code enforcement function, and the former code enforcement officer did not bill for or collect all code enforcement revenues due to the town. …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Diane M. Cecero, age 64, of Pittsford, New York, admitted … Diane M Cecero age 64 of Pittsford New York admitted today to …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsTown of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, 2025 … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water projects. The following describes the types of loans that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long term direct loans) …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… State Comptroller Thomas P. DiNapoli and United States … States Code, § 2113(b), and was sentenced to probation for three years, including one year of home confinement. … ordered to pay $130,624 in restitution to the New York State & Local Retirement System. Magistrate Judge Paige J. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentCity of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… today by New York State Comptroller Thomas P. DiNapoli. “The decline in foreclosures means fewer people are losing their homes and … DiNapoli last reported on mortgage foreclosures in 2016 when New York state was experiencing high levels of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013