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Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the third-party … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planGardiner Fire District – Length of Service Award Program (2013M-265)
… District’s Point System were prepared. Officials granted points for completion of training courses without any record … GML and implement standards and procedures to ensure that points are accurately awarded and recorded. Ensure that all points earned throughout the program year are adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Cambria – Capital Projects Financing (2017M-161)
… May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately … prior to starting a capital project and prior to issuing BANs. Approve the issuance of debt only when it is needed to … Transfer comfort station BAN proceeds improperly deposited in the general fund to the debt service fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Indian River Central School District – Financial Condition (2016M-287)
… The Indian River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… budget estimates. Further, they did not adequately monitor actual results against the budget. As a result, the … budget estimates that are consistent with the Village’s actual revenues and expenditures. Set aside the financing for …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Edinburg – Justice Court Operations (2014M-226)
… April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population of approximately 1,200. The Town is … Findings Bank reconciliations, month-end accountabilities and reports submitted to the JCF were not accurate. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226State Comptroller DiNapoli Releases School District Audits
… officials did not ensure that network access controls were secure and did not establish written policies or procedures … list. Sullivan County Board of Cooperative Educational Services (2021M-171) BOCES officials did not always make …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-15
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … Benefits (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' … if the line-of-duty injury contributed to the disability in a substantial degree. When determining eligibility for …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-3
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
The state Department of Health DOH billed drug companies for $4259 million in Medicaid drug rebates after auditors alerted the department to rebates it missed out on according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… on congestion pricing, which had a delayed start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in federal funds for its 2025-2029 capital program. Ongoing …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… A South Carolina woman was arrested today for allegedly … deceased mother, New York Comptroller Thomas P. DiNapoli, South Carolina Seventh Circuit Solicitor Barry J. Barnette and Spartanburg County, South Carolina Sheriff Bill Rhyne announced. Bonni-Lee Jones, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsCUNY Bulletin No. CU-763
… University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions : A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program is sent to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-763-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-773
… Allowance Payment. Affected Employees: CUNY employees in the managerial title of Assistant College Security … for uniform allowance payment to eligible employees. In addition, a memorandum dated October 20, 2023, from … Managerial Uniform Allowance Payments will be effective in the Institution Pay Period 16C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-773-cuny-2023-managerial-uniform-allowance-payment