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Avon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… management. DiNapoli’s report, coming after recent news reports raised questions about significant problems with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) established a … We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… couples) and $600 per qualifying child; as a result, national payments declined to $141.5 billion. The number of … In the coming weeks, the Division of the Budget (DOB) will release an updated four-year Financial Plan for SFY 2021-22 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Oversight of Building Construction Site Safety (Follow-Up)
… Generally, DOB inspections were performed after an incident had occurred or a complaint had been received even … sites. Further, DOB had inadequate procedures for incident and fatality reporting and was not always aware of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in … our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s … and codes. Background The Village, located in the Town of Montgomery in Orange County, is governed by an elected Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – … The Board, Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 88-14
… Opn No 72-233, reported at 28 Opns St Comp, 1972, p 97, still represents the views of this Office. That opinion … Whether Opn No 72233 reported at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… by State Comptroller Thomas P. DiNapoli’s office revealed the theft of public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, before Judge Peter … to our partnership with Steuben County District Attorney Brooks Baker and the New York State Police, we were able to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftOverpayments to Cabrini Medical Center (Follow-Up)
… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company (hired by Cabrini) incorrectly altered information on … Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followCollection of Lease and Permit Revenues
… The Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesElba Central School District – Financial Condition (2013M-240)
… the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School … the Board over-estimated expenditures by an average of $1.1 million annually, thus negating any benefit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Non-Emergency Patient Transportation Services (Follow-Up)
… nursing facilities, six large diagnostic and treatment centers, and more than 70 community health or school-based …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19SUNY Bulletin No. SU-342.2
… adoptive, or foster parent must have a qualifying event that includes the birth of a child or placement of a … must complete the leave within 7 months of the qualifying event. Employees receive up to 12 weeks of paid parental … beginning of a fall semester). Voluntary Reduction in Work Schedule (VRWS) agreements must be suspended on the first day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… Thomas P. DiNapoli. The campaign, known as the Life Pass It On Trust Fund, had a balance of more than $1 million … 1, 2013 through December 31, 2015. In addition to the Life Pass it On Trust Fund, auditors reviewed the Autism Awareness … has stagnated in recent years. Specifically: The Life Pass It On Trust Fund received contributions in the $4,000 to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… proven, sales tax can be an unpredictable revenue source for our local governments. I urge municipal officials to be cautious if planning for future growth." DiNapoli's report revealed local sales … year-over-year increase since 2013. This increase accounts for nearly half (45 percent) of the nearly $484 million …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid provides … recipients are also enrolled in Medicare. Under Medicare Part C, also known as Medicare managed care or Medicare …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-follow