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Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured … Determine whether Honeoye Falls Lima Central School District District officials ensured user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… Island City (L.I.C.), Sunnyside and Woodside in northwest Queens have their own distinct personalities, but together … report on the local economies in this section of northwest Queens, which is based on data from within the boundaries of … “There is a strong immigrant population in this section of Queens and it is helping lead the borough’s revitalization. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfComptroller DiNapoli Releases Municipal Audits
… Over Cash Collections (Westchester County) The clerk’s office forfeited 30 percent of its revenues ($17,241) … the vendor improperly withheld funds. Auditors found that ice rink collections totaling $5,364 were unaccounted for due … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint … Comptroller DiNapoli released a statement after the arrest of Muge Ma following an …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… accurate accounting records were maintained. Provide bank statements or canceled checks to the Board and ensure cash … records and conduct required annual audits. Ensure bank reconciliations are independently prepared or reviewed. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitDiNapoli Releases Analysis of Federal Funding for New York City
… in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the FY 2026 Preliminary …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityRochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… New York State Comptroller Thomas P. DiNapoli and Onondaga County … after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mOxford Academy and Central School District – Financial Management (2016M-6)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 million. Key Findings The … appropriated a combined total of approximately $1.7 million of fund balance as a financing source in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan … Attorney Robert M Carney and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer moves monies from one fund to another by charging an appropriation containing specific legislative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Corp. ("BEEC”). KLEIN then deposited the checks to bank accounts held by Abbie Graphic and BEEC. He entered … among other things, a 37-foot Thunderbird Formula boat; a 29-foot Everglades boat; a 55-foot Neptunus motor … $58,000 to his mother as purported repayment of a college loan. In April 2016, KLEIN sold K’Bam, which he had purchased …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementState Agencies Bulletin No. 1717
… Currently, state agencies submit Forms AC1476 or AC230 for Payroll Check Exchange or Reversal. OSC audits these … Actions Agencies must: Ensure correct address information for next-of-kin is on the AC1476 Report of Check Exchange. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyOpinion 2008-4
… transfer monies from the town general fund to be used to finance improvements in an existing town park district … valorem basis. The Town Law does not provide for a town to finance the cost of improvements to a town park district as a … law, provide for the transfer of general fund monies to finance park district improvements. Accordingly, the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44