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Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)

… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112

State Comptroller DiNapoli Releases Audits

… and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An initial audit issued in … Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records to support …

https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits

DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties

… all requirements are met, the DEC issues the landowner a certificate of approval. DEC approval is required for any changes to the certificate. Since 2011, enrollment in the 480a program has …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-properties

Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)

… pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to the public is …

https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutant

Homes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)

To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdf

Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems

… Purpose To determine whether the Department of Motor Vehicles’ (Department) licensing and registration systems are secure, … nine clusters based on the type of service provided. The Department is one of eight agencies that comprise the General … To determine whether the Department of Motor Vehicles Department licensing and …

https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… City of Rochester Code of Ethics and Procedures Follow Up S409116F …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Village of Southampton – Fire Department Length of Service Award Program (2017M-59)

… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer … Village of Southampton Fire Department Length of Service Award Program 2017M59 …

https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual financial …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

DiNapoli Releases Report on SFY 2024-25 Financial Plan

… budget deficit, with a cumulative three-year budget gap of $13.9 billion forecasted by the Division of the Budget (DOB), according to a report by State … year in a stronger financial position than the Division of the Budget anticipated, reduced outyear budget gaps and …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-plan

Pandemic Planning and Care for Vulnerable Populations (Follow-Up)

… included in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About … coordinating services for individuals with intellectual and developmental disabilities (IDD). People with IDD face … with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible to infectious …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow

Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)

To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35

https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-plan

Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare

To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicare

Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)

… Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22 ). About the … individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique identifier. … FeeforService Claims for Recipients With Multiple Client Identification Numbers Report 2019S22 …

https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-client

Controls Over Selected Expenditures (Follow-Up)

… and providers for eligible victim services. However, we identified minor discrepancies in OVS’ verification of FRE … provider licenses on submitted claims. Key Finding We found that OVS has implemented the one recommendation from … not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-follow

Financial Toolkit for Local Officials

… Is My Municipality in Fiscal Stress Addressing a Current …

https://www.osc.ny.gov/local-government/financial-toolkit

Opinion 93-32

… annual financial disclosure statements)STATE CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; … accordance with the requirements of General Municipal Law, article 18 (§800 et seq .). If so, you ask whether our … a copying fee, pursuant to the Freedom of Information Law. Article V, §1 of the State Constitution authorizes the …

https://www.osc.ny.gov/legal-opinions/opinion-93-32

DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses

… Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to stealing more than $86,000 in tax funds collected for the … actions,” DiNapoli said. “This case should be a warning to anyone contemplating a betrayal of the public’s trust: you … Police for their partnership in bringing this corruption to light and helping to combat abuse of taxpayers’ trust.” …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expenses