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DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… P. DiNapoli. “For years, Ms. Peck violated the trust of her neighbors and stole thousands of dollars,” DiNapoli said. “Hopefully, her conviction will … our thanks to the New York State Police and the Office of the State Comptroller for all of their hard work on this …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftBest Practices – Information Technology Contingency Planning
… procedures. It should include the frequency and scope of backups, the location of stored backup data, the specific method for backing up and … to the process (e.g., file-naming conventions, method of transporting data offsite). The policy should also address …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate Action Plan … climate-oriented risks and opportunities. A key component of the plan is the creation of the Sustainable Investments and Climate Solutions (SICS) …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programCapital – 2021 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY 2020-21, down from … by $421.9 million (322.1 percent). This category’s share of total capital spending increased from 1.3 percent to 4.5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal & School Audits
… the purchasing agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention (SHP) Training … not provided to all employees and any elected officials. Of the 30 total individuals tested (23 selected employees and … SHP training, they did not maintain reliable records of who completed the training or ensure everyone who should …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, … as required. The board did not perform an annual audit of 2020 records, as required. Town of Machias – Supervisor’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not … state contract. The town also did not always retain copies of other government contracts used to procure goods and services. Village of Hagaman – Claims Auditing (2022M-11) Claims were not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1999
… by Payroll Bulletin No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at DOCCS are affected. Background The Memorandum of Agreement (MOA) between the State of New York, DOCCS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2004
… Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … the 01/13/2022 MOA are affected. Background The Memorandum of Agreement (MOA) between the State of New York, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… by State Comptroller Thomas P. DiNapoli. The findings of the Comptroller’s audit and investigation were referred to … my office continues to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to … has 57 volunteer members and receives the majority of its funding through real property taxes. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… health benefits plan for NYSHIP. The State Department of Civil Service administers the NYSHIP program and contracts … with modifier 59. Key Findings For 13 (5.3 percent) of the 245 claims we tested, a distinct or independent … service was not provided despite the service’s designation of modifier 59. The overpayments on the 13 claims totaled …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Compliance With Jonathan's Law
… and developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation and Developmental Disabilities … operated, licensed, or certified by OPWDD, the Office of Mental Health, or the Office of Alcoholism and Substance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawRiverhead Central School District – Financial Operations (2025M-64)
… (Assistant Superintendent) oversees the operations of the Business Office, which includes overseeing accounting and reporting. The Treasurer, as the custodian of District funds, is responsible for signing checks, making … in a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… are conducted to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff … or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79State Comptroller DiNapoli Releases Municipal Audits
… board and membership did not provide adequate oversight of financial operations, enforce the financial provisions in … uncorrected, which could result in theft, waste and abuse of company resources. Town of Middlesex – Board Oversight – Code Enforcement Revenues …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsChild Care Assistance – Federal Funding and New York
… York. The program is overseen by the New York State Office of Children and Family Services (OCFS) and administered … on federal funding, which comprised 72.3 percent of almost $13.6 billion in spending from April 2016 through … federal funding totaled almost $1.5 billion, comprised of $645.5 million in transfers from the Temporary Assistance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceConstitutional Debt Limit
… cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain types of short …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitWhitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115