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DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… items of DME and received 51 items donated by others or from the federal government, for a total of 247,394 items … as COVID cases decreased, but did not finalize a process or create written procedures. Auditors determined limited … and the New York National Guard may have purchased, stored or transported DME, as well as confirmed if equipment was …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Comptroller DiNapoli Releases Municipal & School Audits
… $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did … written reserve fund policy, transparently fund reserves or take appropriate action to address overfunded reserves. … identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged to leave accruals. … in the clerk-treasurer’s office were properly segregated or provide mitigating controls. In addition, the board has … to acceptable use, computer security, breach notification or online banking. Town of Queensbury – Justice Court (Warren …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1June 2002: Advance Refunding Bonds
… and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt refunding? A … years is extended by 10 years to stretch-out the payments) or to achieve a present-value savings (A time-value analysis … revenues and expenditures equal to the bond proceeds (See Form ST-3): Revenue Account V980-5791 Proceeds of Refunding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… the state to increase its own spending on the program or rein in Medicaid costs in ways that have been largely … spending during SFY 2013-14. The state paid $18 billion or 32.5 percent, while New York City and county governments paid $8.8 billion, or 15.9 percent (totals may not sum due to rounding). Overall …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksState Agencies Bulletin No. 674
… regularly used for business throughout the calendar year (or for a shorter period during which the vehicle is owned or leased). Vehicle meets the mileage test that the vehicle … the time, date, place and purpose of business travel. Form AC 3173 (Employee Worksheet, Taxable Value of Personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/674-reporting-taxable-value-personal-use-employer-provided-vehicles-2006DiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… housing program. “New York City has added housing at a faster pace over the last several years, and it is still … the Department of City Planning, housing continued to grow at a fast pace in 2024, with a new record of 37,690 net new … and could signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… as New York City manages its record-level shelter population and localities across the state deal with a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… New Yorkers annually, can be certified for 6-month, 1-, 2- or 3-year periods and are subject to recertification … if they were still providing adequate care for residents or had fixed problems found in earlier visits. The audit, … found inadequate documentation of specific actions planned or taken to fix 98 (40%) of these problems. DiNapoli …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsFare Evasion (Follow-Up)
… North America’s largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfLapsing Pools for 06-30-2022
Lapsing Pools for 06-30-2022
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/agencies-bulletin-2030-lapsing-pools-attachment.pdfVendor Responsibility for Subcontractors
Presentation from 2018 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2018-vendor-responsibility-presentation.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfAccounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfAccounting for Medicaid Expenditures
Provide updated guidance to counties on accounting for Medicaid expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdfEnrollment Instructions for Authorizers
Online services enrollment instructions for PARIS
https://www.osc.ny.gov/files/public-authorities/pdf/paris-enrollment-instructions.pdfAging, Office for the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-aging.zip