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Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfXVI.3.E The Reporting Entity – XVI. Financial Reporting
… New York State is involved in providing a full range of services to its citizens. Many of these services are provided by various State agencies, whose … and offices that are not legally separate. Other services are provided by various quasi-state agencies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityNew York Youth Jobs Program
… Purpose To determine if the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible for the Program. This audit … To determine if the Department of Labor is ensuring that employers meet New …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists30% New York State Initiative
… New York State Initiative to ensure that New York State food products are provided to children as part of their lunch … with children have experienced the highest rates of food insecurity since 2020—as high as 16% in 2022. Even with lower rates of food insecurity in the first 3 months of 2024, roughly one in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli: Audit Recommends Better Protections for Child Performers
… issues one-year permits to performers under 18 years of age and certificates to employers every three years. From … trust information or other required documentation. At least 133 children were issued multiple temporary permits, … are no longer children, having already attained the age of 18. Some accounts consist of multiple deposits over …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … up to 5 percentage points. Furthermore, the balance in the retirement contribution reserve was $1.7 million as of June …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced a … settlement with Exxon Mobil Corporation and ExxonMobil Oil Corporation, individually and as successors-in-interest … a $1075 million settlement with Exxon Mobil Corporation and ExxonMobil Oil Corporation to reimburse the NY …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilOpinion 88-18
… The first payment is to be made on or before June 15th for the preceding period of October 1st through March … The second payment is to be made on or before December 15th for the preceding period of April 1st through September …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher than … today by State Comptroller Thomas P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still … New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… Common Retirement Fund (Fund) will invest $2 billion in an index focused on reducing the risks of climate change and … on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. … to FTSE Russell's Russell 1000 TPI Climate Transition Index (CTI) in connection with the Fund’s Sustainable …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Health and Safety of Children in Foster Care
… we found that the required two contact visits per month to 30 of the foster children (63 percent) and 36 of the foster … of “contemporaneously,” which is a recommended maximum of 30 days. However, we noted that the five contracted agencies … were entered more than 15 days late. Using the 30-day recording period, 56 of the 352 progress notes (16 …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careContract Advisory No. 6
… a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) … to a contract record in the Statewide Financial System SFS can only be changed when the original contract sequence 0 is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by falsifying business records for The … Elise Mosesman. The defendants were sentenced Tuesday in state Supreme Court, St. George, before Judge Alexander …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsMedicaid Audits Find More Than $500 Million in Waste
… costs billions of dollars annually and the work done by my auditors has found waste throughout the system. My office will continue to diligently examine Medicaid …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteEnforcement of Commission Orders and Other Agreements (Follow-Up)
… and water services for New York’s residential and business customers, while also protecting the environment. … the major electric and gas utilities’ performance in relation to benchmarks in each utility’s performance plan. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow