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Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership provided adequate oversight of operations for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Westchester County - Financial Condition (2018M-151)
… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have … 2013 to $83.7 million in 2017. A debt service obligation of $159.8 million in 2017 (7.6 percent of the budget), an …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151State Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors … town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget Review (Niagara County) Auditors found …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsVested Retirement Benefit – State University Police Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier: Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your … Benefit Your vested retirement benefit is 1.66 percent of your FAS for each year of credited service, including …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… announced today. "Now's the time to take advantage of the improvements we're making to New York's 529 College … DiNapoli said. "We're making it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a college education continues to rise. NY's 529 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and technical measures that help enable the recovery of operations after an unexpected IT disruption are … unplanned IT disruption involving the corruption or loss of data or other computer resources from ransomware, hardware … personnel for the actions they must take in the event of a disruption and could significantly reduce the resulting …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOffice for People With Developmental Disabilities Fuel Card
… Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities … the period July 2014 through March 2018. The objective of our examination was to determine whether the WEX card … completeness and accuracy on a regular basis. At the time of a fuel purchase, drivers are required to (i) enter their …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Comptroller DiNapoli Releases Municipal & School Audits
… made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees … authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Additional Resources – Information Technology Contingency Planning
… https://www.cisecurity.org/ms-isac/ National Institute of Standards and Technology (NIST), Computer Security … New York State Office of Information Technology Services …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … the issues identified in the initial report. Department of Health (DOH) Medicaid Program: Improper Fee-for-Service … that should have been covered by managed care plans. Many of the improper payments identified were for newborn-related …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… District Attorney Gregory Oakes. “With the assistance of the New York State Police, we were able to hold Mr. Royal … for the fire department. This case is a great example of the positive impact we can have when agencies work … was previously suspended related to the proposed sale of a VFA truck for $3,000 without permission. His charges …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… these crimes.” Glinski’s mother, a clerk with the Village of Solvay Police Department, retired in August of 2014 and received a monthly pension check. She also … York State and Local Retirement System was not notified of her death until July 2022. Her payments then stopped, and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherAccess Controls and Vulnerability Management
… to the preservation, enhancement and development of the world-renowned scenic, natural, historic, cultural and recreational resources of the Hudson River Valley while continuing to emphasize … activities and remaining consistent with the tradition of municipal home rule. The Hudson River Valley Greenway Act, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementMedicaid Program – Improper Payments to a Dentist
… 2009 through September 30, 2012. Background The Department of Health administers New York State's Medicaid program. The … fee for emergency treatment provided between the hours of 10:00 p.m. and 8:00 a.m. Payments for behavior management … Dr. Bonsi about $593,000 for the claims he submitted. Many of these payments were for claims for behavior management and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… These Medicare Advantage Plans typically have networks of participating providers whom they reimburse directly for … the entire Part C cost-sharing amount claimed, regardless of the amount. Key Findings During the audit period, Medicaid … could have saved up to $69 million if it limited payments of Medicare Part C cost-sharing liabilities such that the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits