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State Agencies Bulletin No. 2117
… Actions Agencies must ensure employee direct deposit account changes and updates are completed as soon as … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the … must continue to submit AC-3197 Direct Deposit Reversal forms, AC-1476 Check Exchange, AC-230 Reversal forms and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… for their hard work in putting an end to this dishonest act.” Karam and a co-defendant, former Utica Mayor and UCSD … after his arrest. Karam pleaded guilty in Oneida County Court before Judge Michael L. Dwyer and is to be sentenced on April 19. LaPolla’s next court date is April 10. The consent order will be filed by …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionState Comptroller DiNapoli Releases Municipal Audits
… not limited to, gift cards, clothing, drones and video games. The disbursements also included $10,853 for one board …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Under the Transformation Reinvestment Plan (Report 2021-S-15 ). About the Program OMH’s mission is to promote the mental health of all New Yorkers, … Plan (Plan) in 2014. The Plan aims to rebalance the agency’s institutional resources by further developing and enhancing …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followComplaint Processing (Follow-Up)
… investigators gather documentary and video evidence and conduct interviews with complainants, victims, civilian … witness officers to determine, based on guidance from CCRB legal counsel, whether there was misconduct pursuant to applicable laws and rules. Although CCRB investigators make recommendations to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Main-Transit Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… before Chief U.S. District Judge Elizabeth A. Wolford to theft of funds related to a federal program, which carries a maximum penalty of 10 … Officer Contract, in which the Village of Avon agreed to provide an off-duty member of the Avon Police Department … guilty before Chief US District Judge Elizabeth A Wolford to theft of funds related to a federal program which carries …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8324 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84County of Oneida – County Clerk (2025M-110)
… [read complete report – pdf] Audit Objective Did the Oneida County (County) Clerk (Clerk) … and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk … Clerk to submit remittances to the County Commissioner of Finance (Commissioner) within five days following the close …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Division of Housing and Community Renewal No. DH-130
… which implemented the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceAnnual Report on Audits of State Agencies and Public Authorities
… As required by law this annual report summarizes the results of all the State agency and …
https://www.osc.ny.gov/state-agencies/audits/annual-report-audits-state-agencies-and-public-authoritiesHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… not develop and manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling … funds are invested to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District … Project change orders were submitted as required to the New York State Education Department (SED) for approval. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Educational Services (BOCES) officials maximized interest earnings. Key Findings BOCES officials did not … with the Board of Education’s (Board’s) investment policy. Invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152