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Capital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementAbout the Academy
… assistance to local officials. As an auditor in DMU, Joe reviewed Annual Financial Reports for Counties, Cities, … data for the Fiscal Stress Monitoring System (FSMS). Joe graduated from the State University of New York at Albany …
https://www.osc.ny.gov/local-government/academy/about-academyPerformance of the Excelsior Jobs Program
… the firms must create and maintain specific numbers of new jobs and/or make significant capital investments. Empire State Development (ESD) administers the Program and is … invest nearly $5.8 billion and create 34,472 jobs in New York State. Key Findings We sampled 25 companies for which, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Department (SED) nearly $6 million for expenses that did not qualify for taxpayer reimbursement, State Comptroller … are in agreement with our recommendation." NYL is a not-for-profit preschool special education services provider … organization are reimbursed provided such costs are not duplicative in nature, provide a direct benefit, are …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… a projected budget gap of $6 billion for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli … or have special health care needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had … reduce future improper payments. For instance, for the one-year period ended Sept. 30, 2019, DOH paid another $199 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueComptroller DiNapoli Statement on Earth Day 2016
… P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big … world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first … the planet have never been clearer. As we strive to mitigate global warming through personal choices and our …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Quality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies … to determine the degree of implementation by each agency in submitting their 2013-14 Internal Control Certifications … of the seven common recommendations included in our series of reports. Background Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… payments. The Department’s eMedNY claims processing system does not have access to maternity encounter data to verify … to identify and recoup inappropriate SMCPs. However, OMIG does not perform these audits in a timely manner, and its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Town of Waterford – Claims Auditing (2016M-154)
… the claims audit process for the period January 1, 2015 through January 31, 2016. Background The Town of Waterford is … the claims audit process for the period January 1 2015 through January 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … identified as high-risk. Additional programs to meet percent of coverage rule, which pertains to low risk … Federal programs that in aggregate encompass at least 20 percent of total Federal award expended; or Auditor must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… employment agreements. Key Findings The Board did not ensure that compensation received by the Clerk-Treasurer … with his individual employment agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… pays close attention to Medicaid because it’s critical for so many New Yorkers and a big driver of state spending," … million, went to pay 27,480 Medicaid managed care premiums for recipients who were ineligible for managed care coverage because they had comprehensive …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsComptroller DiNapoli Statement on Earth Day 2015
On Earth Day 2015 New York State Comptroller Thomas P DiNapoli urged businesses and government to seek creative solutions to climate change that create economic opportunities
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Comptroller DiNapoli Releases Municipal Audits
… District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … Activities (Chautauqua County) The town supervisor did not ensure the bookkeeper accurately maintained the town’s … and inaccurate. In addition, the town justices did not provide adequate oversight of their court operations or …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … As a result, the risk is increased that claims could have been paid for inappropriate purposes. In a sample of 100 … as required. Fifty of the claims totaling $120,992 did not have appropriate support such as a voucher, itemized receipt …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… determined that had the supervisor invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Village of Bloomingburg – Financial … adequately oversee the treasurer’s work or require annual audits of the treasurer’s records and reports. Auditors also … P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0