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City of Tonawanda - Information Technology (2018M-146)
… receive IT security awareness training and that training is provided whenever the IT policies are updated. City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Newcomb Central School District - Claims Audit (2023M-159)
… Key Findings District claims were not properly audited in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Hancock Fire Department – Audit Follow Up (2018M-236-F)
… - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, … provides fire protection and other emergency services to the Hancock Fire District residents and two townships in … The purpose of our review was to assess the Departments progress as of February 2022 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualArchived: Legislative Session 2021–2022
… employees hired after January 1, 2023. Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Natural Gas Damage … competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … eligible households, ERAP covered up to 12 months of back rent, utility bills and some future rent payments. It also prohibited evictions for up to a year …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest … in uncertain economic times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, … the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in monitoring their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsAddiction Support Services During Emergencies (Follow-Up)
… 6 months and 3 years, at which time recertification is required. OASAS conducts unannounced recertification … guidance indicating they will review them during later site visits. Further, OASAS needs to do more to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followState Comptroller DiNapoli Releases Municipal & School Audits
… condition. The board and district officials also made it appear that they needed more funding to meet operational … the board did not have the necessary information to help it ensure that the company’s financial operations were … recommendations and confidentially conveyed sensitive IT control weaknesses and recommendations. Auditors …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… The board and district officials did not properly manage project change orders. The board and district officials did … policy that addressed the creation, maintenance, and storage of e-records, as required. Without a secure e-record storage system in place, there is a risk that unauthorized …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town … 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections … In addition the annual financial reports and tax cap forms were not filed, as required. As a result, the board was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s current … actually available, after retaining a reasonable amount for the next year. The board also appropriated more fund …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsSex Offender Registration (2014-MS-2)
… forms are completed and processed when an offender is incarcerated and later released from a Department’s …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … upon DiNapoli’s examination. “This individual had keys to the cash register and went on a spending spree with the … money,” said DiNapoli. “Residents trust public officials to safeguard their tax dollars and spend them appropriately. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… found that 10 did not get any type of documented on-site visit during the recertification period. Auditors found …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsSpecial Accidental Death Benefit – Career Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefit