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Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Rocky Point Union Free School District – Financial Condition (2015M-170)
… period July 1, 2013 through March 31, 2015. Background The Rocky Point Union Free School District is located in the Town … Rocky Point Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276State Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… has adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper … of the federal Patient Protection and Affordable Care Act in 2010, the State developed the New York State of Health … of the scope limitation on the conclusions presented in our report. Using other Medicaid data sources, we …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthLong Island Association for AIDS Care, Inc.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS or at … 2018. LIAAC rents its principal place of business from the Long Island Network of Community Services (LINCS), a related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue … the Department. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan … To determine if United HealthCare remitted all drug rebate revenue to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 7,559,768 4,560 DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 … $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of … State Comptroller Thomas P. DiNapoli announced today. "Ms. Green used the public's coffers as her personal bank account. … work and partnership in combatting public corruption." Green, 30, who plead before Essex County Court Judge Richard …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated … directly related to the special education program, and sufficiently documented pursuant to the State Education … To determine whether the costs reported by Step Up Therapy Services PLLC on its …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… Administration (Onondaga County) Auditors reviewed 125 agricultural, senior citizens and veterans exemptions and …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… and grow in New York, and it matters for the fiscal health of the State and local governments. New York’s strength has … labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of … force. Major findings include: Between 2011 and 2021, the size of the New York labor force declined 1 percent while it …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… programs, a preschool Special Education Itinerant Teacher (SEIT) program for disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… raised concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks that were $7,000 … “separation agreement” with former superintendent Dr. Patricia Garcia. The district provided severance benefits …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Agencies Bulletin No. 2341
… State of New York and PEF, employees with peace officer status shall be eligible to receive an incentive payment in … and Technical Services Unit – BU05 with peace officer status under Section 2.10 of the New York State Criminal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… all claims, including non-payroll disbursements. The Assistant Superintendent for Business (ASB) is responsible … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Anthem Blue Cross – Effectiveness of the Recovery Process
… our audit scope to January 2018 for claims impacted by contract recovery time frame limits. About the Program The … about 1.2 million active and retired State, participating local government, and school district employees, and their … reviewed or remitted. We also found that Anthem’s contract negotiations with hospitals limited its ability to fully …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Higher Education (September 2024) Higher Education in New York: Evaluating Competitiveness and Identifying …
https://www.osc.ny.gov/reports/caucus2025State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Highland Central School District , Hudson City School … their money is being spent appropriately and effectively.” Highland Central School District – Financial Condition … today announced his office completed audits of the Highland Central School District Hudson City School …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0