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Archived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Pharsalia – Board Oversight (2018M-59)
… he pled guilty to Grand Larceny in the Second Degree, as a crime of Public Corruption. He was ordered to pay $240,000 in …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… local communities, while also delivering locally-sourced food," said DiNapoli. "As successful as New York's 35,000 …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmIX.7.K Record Retention – IX. Federal Grants
… OSC suggests the records retained include: A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and … determined that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and supervisors. In addition these payments will inflate future pension …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… David M. Hoovler announced today that, John Aber, 49, of Staten Island, pleaded guilty before Orange County Court Judge Robert H. Freehill, to grand larceny in the fourth degree, for having stolen money while he was … comptroller to steal money collected from boat-launch fees in the city of Newburgh. Aber is scheduled to be sentence on …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerAccountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdfCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfNew York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement on the Metropolitan Transportation Authority’s (MTA) July … “The MTA’s July Financial Plan projects the budget for all five years of the plan period will be balanced on a … New York State Comptroller Thomas P DiNapoli issued the following statement on the Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesSignal Maintenance, Inspections, and Testing
… Purpose To determine if the Metropolitan Transportation Authority’s New York City … intervals. Maintenance Supervisors are required to inspect all of the devices within their section locations annually or … 2,345 devices that were on the Signal Device Master List but were not inspected by a Supervisor during this …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly defines the reporting … ROA is not representative of their hours worked. Governing Body Regulation did not address whether the governing body …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… situation the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan … the use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be … this, the plan still relies on an average of $1.8 billion in one-time funds used annually through 2025, clouding a …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planDiNapoli Report Highlights Local Government Reliance on Federal Aid
… the city's public schools. "Local governments receive much-needed federal aid that supports our schools, fixes our … climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs might be at risk." In areas …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid … overpayments to out-of-state providers for such ambulatory surgery services. The overpayments happened because …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followElevator Safety (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … inspection companies it contracts with; has not provided all tools and advice necessary to non-DOB inspectors to … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on the release of New York City’s budget update. “The $124.7 billion New York City …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… tribunal established by State legislation in July 1985 to provide a forum for processing and adjudicating … of outstanding fines and fees, resulting in potentially millions of dollars going uncollected. For example, one of … over the past few years. During the week of June 14, 2013, 50.45 percent of possible calls were made, while …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York State … 1, 2016, found that United did not remit $1,498,719 in rebate revenue to the Department. We made one recommendation …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-follow