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Town of Fishkill – Fiscal Stress (2013M-188)
… Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of … the end of 2012. The Town did not use nearly $782,000 in donated funds as stipulated by the donors, but instead … proper accounting records and did not segregate the donated funds for the exclusive purposes intended. Key …
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-192Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… be sure that only authorized disbursements (including payroll) were made, that all moneys received were properly … were 58 disbursements totaling more than $217,000 made and payroll benefits provided without Board approval. The …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours of … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/schools/2015/buffalo.pdf Since taking …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Rochester City School District – Budget Review (B20-2-5)
… noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders again … revenue reductions due to the economic fallout resulting from the COVID-19 pandemic. Revenue projections to be … the preliminary budget, submitted his resignation from the District on April 23, 2020 which the Board accepted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesHate Crime Reporting
… are believed to have been targeted due to their actual or perceived race, color, national origin, ancestry, gender, religion, religious practice, age, disability, or sexual orientation. Hate crime incidents that agencies …
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)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
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)
… and implement a comprehensive, multi-year financial strategy that includes realistic plans on the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
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)
… report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health (NYSOH) is the online health plan …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterEmpire BlueCross – Overpayments for Physician-Administered Drugs
… was paid for physician-administered drugs that were not in compliance with guidelines. As of June 21, 2023, Empire had …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… 2.2%. These collections were $139 million lower than DOB’s latest projections. Business tax collections totaled $31.4 … last year. Total business tax collections exceeded DOB’s latest projections by $2 billion. All Funds spending totaled …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Essential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New York’s residents, … SFY 2024 period. Essential Plan Spending, SFY 2016 – SFY 2025 Note: Totals combine State and federal funding. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … and Document Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 2173
… HZ1 and HZ2, the agency is responsible for determining the actual number of hours worked from 03/30/2023 (Administration … Cycle), the agency is responsible for determining the actual number of hours worked from 03/30/2023 (Administration … Cycle), the agency is responsible for determining the actual number of hours worked from 03/30/2023 (Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … in fire science is a "course of instruction" within the meaning of section 72-g. Thus, we concluded that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for … New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget