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Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Operational Advisory No. 26
… XIV.15 – Updating Agency Contacts Guidance : The Office of the State Comptroller’s (OSC) Office of Operations (OOO) maintains agency contact information for … current by updating required contacts within two weeks of a change and verifying contact information every six …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsDiNapoli: IDA Report Shows Tax Break Growth Slows
… showed that downstate regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the statewide total. IDAs in upstate regions accounted for 43 percent of the total net jobs gained. "IDA projects continue to …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for … Ramapo Central School District (Rockland), Kenmore-Town of Tonawanda Union Free School District (Erie), Plattsburgh …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the options allow you to access your records, find general … menus, you will be asked to enter the last four digits of your Social Security number and your date of birth. We …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceDiNapoli Announces 2019 Fiscal Stress Scores
… short-term borrowing, fixed costs and patterns of operating deficits. The system also evaluates population … “environmental” scores for each municipality. The cities of Poughkeepsie (Dutchess) and Niagara Falls (Niagara), as … and Westchester Counties received the highest designation of “significant stress.” Designated in “moderate stress” were …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Fortune 500 company’s annual meeting. DiNapoli is trustee of the New York State Common Retirement Fund, which holds 1,249,849 shares in Aetna, one of the largest insurance companies in the United States, valued at $135.6 million. “In the aftermath of the U.S. Supreme Court’s decision in Citizens United , …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… schools Young people in New York have a great knowledge of many subjects, but they have much to learn about personal … manage their finances and avoid falling into the trap of spiraling debt. According to a National Endowment for Financial Education 2022 report, 80% of those surveyed stated they wished they’d been required to …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The supervisor also …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… unnecessary fees, if fuel was purchased through the Office of General Services fuel card services contract during the … for unused leave accruals that includes documentation of eligibility and reviews of calculations. District officials also properly accounted …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… this investigation. Mr. Fisher was placed into a position of leadership and trust by his employer and students. For his … and those who use their position to take advantage of others.” Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Read the Fine Print on Your New Gift Card
… the money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New Yorkers tend to forget or lose track of their gift cards,” DiNapoli said. “Last year my office received over $13 million worth of unused cards. As a rule of thumb, New Yorkers should …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… and the Chula Vista Police Department announced the arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel … working in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand theft, identity theft, … time when students are struggling to meet the rising costs of higher education, Deangelo Anderson Rodriguez allegedly …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… enable informed decision-making by a fire district’s board of commissioners, establish financial accountability, comply … accurately and in a timely manner. As a result, the Board of Fire Commissioners (Board) did not have the necessary … operations. Furthermore, there is an increased risk of theft, waste and abuse of District resources. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Churchville-Chili Central School District – Procurement (2025M-18)
… We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our … and standards are included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18