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State Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued: Division of Homeland Security and Emergency … last updated in October 1990. Auditors also found the AI does not reflect the Port Authority's current policies for … critical information systems and associated data, there is a risk that unauthorized persons could access these systems. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli Report Tracks MTA's Shifting Revenue Streams
… 2012 to $1.8 billion in 2022. The 2023 PMT increase helped lift that amount to $3.1 billion in 2024, making it the MTA’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… except Oswego County, saw their year-over-year collections for April grow by a wide margin, ranging from 28.2 percent in … against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments to local … 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… that: There were control weaknesses in the community hall rental process. Documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fTown of Danby – Audit Follow-Up (2022M-127-F)
… processing and procurement activities. Background The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fState Agencies Bulletin No. 1154
… data such as name, agency, NYSEmplid, address, and direct deposit information if any exists in PayServ. The travel … reimbursements will either be in the form of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct deposit information does NOT exist in PayServ, the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave … accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by surviving spouses for their …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Opinion 95-10
… and burial grounds. A town has a duty to erect a fence encircling a cemetery or burial ground in the first … and subject to referendum requirements, construct a fence in front of or encircling a cemetery falling within the … to the provisions of section 291, the town must erect a fence entirely around the cemetery or may merely erect a …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… Objectives To determine whether the Department of Environmental Conservation (Department) has adequate … Department officials have made reasonable estimates of anticipated Program expenses for the current year and the … Program fee revenues collected pursuant to administration of Article 72, Title 3 of the Environmental Conservation Law …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceOpinion 99-1
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable … 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137City of Long Beach – Budget Review (B21-7-6)
… review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year … "Solid investment returns help keep contribution rates stable and that provides predictability for employers … the PFRS will remain at 23.5 percent of payroll. Employer rates for the New York State and Local Retirement System …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020State Agencies Bulletin No. 1197
… the SSN Decoupling conversion, PayServ will be unavailable for agency use between 12:00 p.m. (noon) Friday, November 9, … p.m. to allow agencies extra time to enter transactions for the following Pay Periods: Inst 16 Lag (11/1 – 11/14) … vendors and the control agencies regarding the opportunity for post conversion interface file changes. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
To determine whether the Department of Healths Departments eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… response is included in the report. An audit released in July 2019 identified more than $102.1 million in improper … of 65,961 recipients who had multiple identification numbers in the eMedNY system. In a follow-up report released … inappropriate identification numbers for the period July 1, 2018, to Aug. 31, 2020. According to department …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionABLE Residency
… Legislative Program Legislative Session 2021-2022: ABLE Residency – Signed into law on July 26, 2022 as Chapter … requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residency