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Sodus 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-424Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Audit Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District. … Determine whether BrushtonMoira Central School District District officials properly billed tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158South Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Westchester County - Financial Condition (2018M-151)
… and 2017 annual budgets. The general fund owes the sewer funds approximately $50 million. Key Recommendations Increase … out reliance on short-term debt and advances from other funds. Discontinue the practice of using one-time revenues to … expenditures. Repay the advances made from the sewer funds to the general fund. …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151State Comptroller DiNapoli Releases Local Government Audits
… Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but … and Emergency Squad – Cash Receipts and Disbursements (Delaware County) Cash receipt and disbursement duties were …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York .Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsVested Retirement Benefit – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… Compress last names that contain a space. Example: Enter DE BONIS as DEBONIS Replace hyphens with a space. Example: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Cirencione for their partnerships in rooting out fraud.” “Today marks an important step in moving forward for the … thanks to now retired Inv. Doug Smith who spent countless hours pouring over financial records and interviewing … the hose company was convicted of grand larceny in 2019, after an investigation by DiNapoli found that she had …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kMedicaid Program – Managed Care Payments to Unenrolled Providers
… providers in the state Medicaid program by January 1, 2018 (with the exception of certain provider types). … weaknesses in these controls. These problems led to over $1.5 billion in improper and questionable payments, as … five of the highest paid MCOs, which showed the MCOs made $916 million in payments to in-network providers whose …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Agencies Bulletin No. 1128
… Purpose To inform agencies that “days worked” will be reduced and reported to the Employees’ Retirement System in accordance with the … To inform agencies that days worked will be reduced and reported to the Employees Retirement System in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… financial policies or procedures, conduct a thorough audit of bills or conduct an annual audit of the treasurer’s books and records. The treasurer did not … County) The board did not provide adequate oversight of the district’s financial operations. As a result, the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Savings Program," DiNapoli said. "We're making it easier for New Yorkers of all income levels to invest in their loved … program fees will be reduced. The total asset-based fee for all Direct Plan portfolios will drop to 0.15 percent, … Ascensus Broker Dealer Services Inc., serves as program manager and, in …
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
… unplanned service disruptions are inevitable. A disruptive event could include a power outage, software failure caused … and school personnel for the actions they must take in the event of a disruption and could significantly reduce the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOffice for People With Developmental Disabilities Fuel Card
… York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either inaccurate or not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3A Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… rescue, recovery and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, men and … the benefits described here, please contact our Call Center . Sincerely, Thomas P. DiNapoli State Comptroller … that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliContract Advisory No. 27
… their designated bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An efficient and secure method of payment; A more cost effective process than sending a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsOssining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … appropriations that exceeded actual expenditures by a total of $23.7 million during fiscal years 2012-13 through … include realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Sachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151