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Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… New York’s 529 College Saving Program has helped New York students and families pay for more than $287 million in college-related expenses this year, New York State … New Yorks 529 College Saving Program has helped New York students and families pay for more than $287 million in collegerelated …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… spending, slightly below the national average of $11,183. Only three states – New Jersey, North Dakota and Connecticut …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… date and first-contact date for 25. But auditors found only 12 of those had reliable information to measure …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… report – pdf] Audit Objective Determine whether Grand Island Central School District (District) officials … Determine whether Grand Island Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… standards of quality and professional practice, but covers only essential services (not comprehensive). For the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsGarrison Union Free School District – Information Technology (2023M-127)
… Union Free School District (District) officials secured the District’s network user accounts, established physical … Key Findings District officials did not adequately secure the District’s network user accounts, establish physical … and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
Former Tupper Lake Volunteer Fire Department VFD Treasurer Timothy J Brown pleaded guilty to grand larceny and agreed to repay the $30000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as … Agencies are required to take necessary steps to prepare and submit revenue reclass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsCornwall Central School District – Information Technology (2021M-83)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… deductions, while retaining those for home mortgage interest and charitable deductions. Among the deductions the … than one in five taxpayers in the state reported mortgage interest deductions, averaging $8,727, while 29 percent … the framework proposal would: Set the corporate income tax rate at 20 percent, and eliminate the corporate AMT. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… taking immediate action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued … taking immediate action when notified that convicted sex offenders have failed to comply with the states Sex …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… District officials effectively managed special education services by ensuring students received services in accordance with their individual education … officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. … Over the past ten years state aid to school districts has increased $6 billion to $233 billion …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… emotional period, but it should never be used to profit from the hard work of taxpayers,” said Assistant District Attorney Erin Bates , who is handling the prosecution of this case. … on Jan. 24, 2014, his daughter sought to conceal his death from the state retirement system. Alayne Bertolino did not …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… also found that Royal was suspended for a month after selling the VFA truck for $3,000 without informing his … the VFA due to the lack of treasurer reports for four such events. DiNapoli made 16 recommendations to the VFA board and … records related to cash transactions, fundraising events and loans to members. VFA officials agreed with the …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… While the Cash Management Improvement Act (CMIA) applies to virtually all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate CMIA … While most Federal funding is in fact subject to the cash management principles embodied in CMIA as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… showed that all four current casinos — del Lago Resort and Casino, Rivers Casino and Resort, Resorts World Catskills, and Tioga Downs … of their gross revenue by asking for cuts in their tax rates for Slot & Electronic Table Games (ETG) to 30%, which …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesAvoca Central School District – Payroll (2025M-14)
… of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally … wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage … and wages accurately during the period July 1 2022 through October 10 2024 We reviewed 35 employees salaries and wage …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14