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Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Redesign Team to reduce Medicaid costs and improve the delivery of health care services. As part of this initiative, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… purpose of our audit was to review the Board’s financial management and evaluate the operations and financial … Town of Avoca Financial Management and Town Clerk Operations 2017M131 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… restrooms. Six components at the Animal Shelter, such as doors that can be opened with five pounds of force. Five … Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… complete records, including an inventory of businesses and consumer complaints. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… and measuring devices or maintain complete inspection or inventory records as required by New York State Department of … were not inspected as required. There was no reliable system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… which provides education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local school board, is governed by a … appropriate documentation prior to payment. Consult with legal counsel to address the apparent inconsistencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… financial impact from the 2022 Inflation Reduction Act (IRA), including close to $2 billion in funds for … Washington could lead to delays or cuts to the remaining IRA funds and tax credits,” DiNapoli said. “Given the strong … small businesses, farmers, and nonprofits, preserving the IRA’s grant and tax credit programs should be a priority. If …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… with an aggregate value of $126 billion in 2021, a 10.4%, or $11.9 billion, increase compared to 2020, according … The report summarizes data as reported by IDAs for fiscal year end 2021 through the Public Authorities Reporting … Office. While most IDAs operate on a calendar year basis, several, including the New York City IDA, do not. …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionWall Street Bonuses Went Up In 2013
… not been withheld. DiNapoli also reported that: The bonus pool for securities employees who work in New York City also … from prior years. Over the past two years, the bonus pool has grown by 44 percent, driven by compensation deferred … budget because it assumed a 5 percent decline in the bonus pool. The state budget assumes a 7.8 percent increase in …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… In addition, auditors found these districts allowed 1,482 grade changes which pertained to previous school years … Audit tests of these prior year grade changes found that 80 percent were not supported with written authorization. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesAnnual Assessment of Market Orders for 2012, 2013, and 2014
… performance audit was to determine whether the Department of Agriculture and Markets (Department) has adequate … Other Related Audit/Report of Interest Department of Agriculture and Markets: 2007 and 2008 Annual Marketing … Determine whether Department of Agriculture and Markets has adequate procedures in place …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Use of Federal Funding for Election Technology and Security (Follow-Up)
… (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is responsible for administering and … the BOE offers assistance to the 57 County Boards of Elections and the New York City Board of Elections. Congress passed the Help America Vote Act of 2002 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… and procedures to govern budgeting practices and the level of unexpended surplus funds to maintain or developed … realistic estimates of expenditures, and the Village has excessive fund balance in the general fund. The Board has not … monitoring budgets, including establishing the appropriate level of fund balance to be retained at year end. Develop …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… covered by the initial inventory requirement missing the Oct. 16, 2024 deadline. As of August 2025, 140 systems still had not complied. Further, many … Report on School District Lead Testing Audit Series In 2025, DiNapoli released a series of audits examining school …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andHealth and Safety of Children in Foster Care
… (ACS) takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit … Services takes sufficient steps to ensure the health and safety of the children …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care