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List of Fiscal Stress Scores
List of 2025 Fiscal Stress Scores of Villages and Cities in NYS.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/excel/2025-munis-summary.xlsxPerformance of Industrial Development Agencies
Performance of Industrial Development Agencies
https://www.osc.ny.gov/files/local-government/publications/pdf/idareport08.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfThe Practice of Internal Controls
The Practice of Internal Controls lgmg local government management guide
https://www.osc.ny.gov/files/local-government/publications/pdf/the-practice-of-internal-controls.pdfExamples of Tax Withholding Methodology
Attachment from CUNY Payroll Bulletin No. CU-168
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-168-attachment.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfList of Fiscal Stress Scores
List of 2025 Fiscal Stress Scores of Villages and Cities in NYS.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-summary.pdfDetermining Taxability of Maintenance Deductions
payroll-bulletin-agencies-2445-attachment.docx
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/docs/payroll-bulletin-agencies-2445-attachment.docxDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … drugs for state residents who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to Dec. 1, 2018, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … The Board did not adopt detailed policies and procedures for its budget preparation process and the routine monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsOther Bulletin No. 75
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2024 SCF CSEA Salary Increase and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. … concealed her stepfather’s death and forged his name in order to steal benefits from the pension fund,” DiNapoli … and strong law enforcement partnerships are succeeding in tackling pension fraud. The alleged actions by Ms. Burrows …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … 2014. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
audit; village; east syracuse
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-syracuse-village-2023-79.pdfAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172
Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-172.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and depos
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-2019-194.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1)
To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f1.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9-response_1.pdf