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Naples Central School District – Online Banking (2015M-143)
… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and … assets and could improve best practices by enabling alerts and other security measures available from both of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Chautauqua Utility District – Banking (2017M-121)
… 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of … Chautauqua Utility District Banking 2017M121 …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fabius-Pompey Central School District – Information Technology (2016M-237)
… assess the District’s management of network user accounts and security settings for the period July 1, 2014 through … in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates … to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 or earlier. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… to review the Agency’s processes for evaluating, awarding and monitoring projects for the period January 1, 2014 … County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of Seneca County, by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and … Essex County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
Lockport Housing Authority Executive Directors Compensation 2015M329
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases Municipal Audits
… for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and ordered to pay full …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the … of anticipated expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Operational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationOpinion 95-26
… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Agencies Bulletin No. 1919
… the Approved Salary Rate field. Position and Job do not match – If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuIthaca City School District – Financial Condition (2015M-318)
… in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Therapy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on its CFRs for the two … with disabilities who are between the ages of three and five years. In addition to this cost-based program, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing (Clinton County) District … officials did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… served as a court-appointed administrator. Parisi entered the plea in White Plains federal court before U.S. Magistrate … Margaret Smith. "Mr. Parisi tried to steal millions from the estate he was appointed to safeguard. Instead, due to the diligence of my staff and our partnership with U.S. …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
Forestville Central School District Transportation Operations and Cafeteria Financial Condition 2014M70
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHammondsport Central School District – Multiyear Planning (2024M-54)
… an analysis of the projected needs of reserve funds in the upcoming year(s). Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Agencies Bulletin No. 1416
… Location and/or Inconvenience Pay) A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change impacts all employees. … has multiple incumbents, the position attributes can only be changed if the change impacts all employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersPayroll Improvement Project Bulletin No. PIP-005
… Purpose The purpose of this bulletin is to inform agencies of changes to PayServ navigation effective in PayServ version … from PeopleSoft version 9.1 to version 9.2. As part of the upgrade, several customizations will be eliminated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered … networks of participating providers that they reimburse for services provided to enrollees. For dual-eligibles, … To determine whether Medicaid inappropriately paid for recipients Medicare Part C costsharing liabilities …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providers