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Budget Analysis State Fiscal Year 2008-09 - Review of the Executive Budget, February 2008
SFY 2008-09 Executive Budget proposes All Funds spending to total $124.3 billion in the next fiscal year, an increase of 5.0 percent, over SFY 2007-08.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2008-09.pdfMedicaid Program – Improper Payments to a Physical Therapist
… “crossover” claims. In December 2009, the Department of Health (Department) implemented an automated crossover … system. The crossover system improved the accuracy of Medicaid payments for dualeligible recipients. Prior to … Medicare payment information directly to Medicaid instead of using the crossover system. During our audit period, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistSupplemental Payments to Executive Employees
… Purpose To determine whether WCHCC has a formal supplemental compensation program and whether the payments … by State oversight agencies. These Opinions provide that supplemental compensation payments (or bonuses) are … totaling about $21.6 million) almost $4.6 million in supplemental payments. The supplemental payments ranged from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The … five-member Board of Education, operates five schools with approximately 3,900 students. Budgeted appropriations … inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Saranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89DiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… and the double-digit declines in the earlier months of the pandemic (April-June). “The COVID-19 pandemic … compared to January 2020. The New York State Department of Taxation and Finance reconciles sales tax collections at the end of each calendar quarter to reflect final reported sales …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentTaxable Travel
We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during calendar years 2014, 2015, and 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-06-b.pdfExamination of New York State Supplemental Program (SSP) Payments
The objective of these examinations is to determine the appropriateness of SSP payments made during the period October 2014 through March 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-01-09.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfState Comptroller DiNapoli Releases Year-End Accomplishments
… checks for more than 250,000 employees in approximately 300 agency locations in State Fiscal Year 2012-13. Approved …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Responsiveness to Noise Complaints Related to New York City Nightlife Establishments
… assess the effectiveness of actions taken to mitigate persistent noise problems. To the SLA: Develop a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Audits
… the following audits have been issued. State University of New York – Oversight of Disability Services (2021-S-42) The State University of New York (SUNY) is the largest comprehensive system of …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1504
… Purpose To remind agencies of the Submission Schedule including all submissions and changes for … and Direct Deposit Transaction Entry Automated Interface Submission Miscellaneous Time Entry File Submission Online Earnings Transaction Entry Electronic … To remind agencies of the Submission Schedule including all submissions and changes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesChazy Union Free School District – Medicaid Reimbursements (2021M-166)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year … “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer unimaginable losses. Too … released a preliminary analysis of the Executive Budget in January. His full analysis of the Executive Budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… mold, water damage, and peeling paint; and a commercial tenant (day care) with mouse droppings in classrooms. We …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developments