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Hate Crime Reporting
… State Executive Law requires all State, city, and local police agencies (agencies) to report crime data, including … 31, 2013. This audit does not address whether each police agency accurately reports hate crimes to the Division. Key Findings Overall, we …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… fund balance exceeded the statutory limit for two out of the last three years. District officials adopted … appropriate reserves. Develop more realistic budgets based on prior year’s actual results and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Further, Institutes did not maintain records to show the actual amount of time each of these employees devoted to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualEssential Plan – Federal Funding and New York
… of New York’s residents, with the share as high as 16.4 percent in Queens. As of April 1, 2024, the EP expanded … meals, providing enrollees with persistent asthma with an air conditioner, as well as grants to help communities prepare …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year SFY 202425 totaled $1175 billion $21 billion higher than forecast …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Opinion 94-21
… may be encumbered by the chief fiscal officer prior to the actual purchase (id.). As noted, neither section 110 nor any …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Comptroller DiNapoli Releases School Audits
… While revenue estimates were generally close to the actual revenues received, expenditures for fiscal years …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Empire BlueCross – Overpayments for Physician-Administered Drugs
… is typically administered by a health care professional in a hospital or facility setting. From January 1, 2017 … physician-administered drugs under the Hospital Program. In certain circumstances, physician-administered drugs provided in a hospital, skilled nursing facility, or hospice are paid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOversight of International Offices
… Purpose To determine if Empire State Development (ESD) monitors the effectiveness of its international offices … was April 1, 2010 through October 17, 2012. Background ESD's International Division is responsible for promoting … these activities. Between April 1, 2010 and March 31, 2012 ESD paid its foreign representatives $2.7 million to manage …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… some who were deceased, remaining eligible beyond their actual eligibility period. As a result, the Department made …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… records and reports, including reporting monthly budget-to-actual comparisons and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the budget-to-actual results throughout the year and amend the budget prior …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Fishkill – Fiscal Stress (2013M-188)
… estimates. Review all interfund advances, determine the actual amount owed each fund and ensure that all interfund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… were not aware of the general, sewer, or water funds’ actual operating results and overall financial condition. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… according to an audit and investigation released by State Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney Frank A. Sedita, III and … indicating the actual hours worked and have them certified by the employee and a direct supervisor; and Ensure that IT …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianComptroller DiNapoli Releases School Audits
… District and the South Seneca Central School District . “In an era of limited resources and increased accountability, … 2014-15 fiscal year before making approximately $523,400 in budget transfers to correct 72 appropriation accounts that … – Financial Management (Cattaraugus County) Delays in billing and collecting tuition negatively impact the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Rochester City School District – Budget Review (B20-2-5)
… year to ensure that the budget is not overexpended. If actual charter school enrollment figures trend close to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … period last year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Local sales … was downstate with the Mid-Hudson region (5.3 percent) and New York City (5 percent) leading the way. Upstate, only the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterOpinion 88-52
… This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal Law (§§800, et seq … v Wendel , 116 Misc 2d 91, 455 NYS2d 322). Clearly, a sale of real property is a "contract" within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52