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DiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and … Medications (2013M-218) Auditors found numerous weaknesses in controls over payroll processing and the maintenance of … two administrative employees to receive more than $56,000 in overtime pay without pre-approval and proper supporting …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsSafety of Seized Dogs
… Municipalities are also required to appoint at least one dog control officer (Officer) or contract with another …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsCUNY Bulletin No. CU-414
… Purpose To provide the State University of New York (SUNY) and the City University … under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will update PayServ records for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actDiNapoli Urges State to Improve Nursing Home Equipment Inspections
… The state Department of Health (DOH) should be doing more to … were gaps in its inspection procedures. For example, a list of the types of equipment in use at facilities used by … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsSUNY Bulletin No. SU-174
… of New York (SUNY) and the City University of New York (CUNY) agencies with instructions for setting up employees in … Employees Employees hired under the HIRE Act by SUNY or CUNY in 2010 are affected. Effective Date(s) Employees hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actOversight of Pupil Transportation Services (Follow-Up)
… school bus drivers, monitors, and attendants with the required initial and annual refresher trainings. To carry out … across the State were qualified and had completed required training. Further, auditor reviews of driver, … was missing. Moreover, during the 3-year period from July 2016 to June 2019, the Department utilized only a …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followSome NY Schools Not Reporting Bullying or Harassment
… to an audit released in Rochester today by New York State Comptroller Thomas P. DiNapoli. The audit released today examined New York state schools’ compliance with the Dignity for All Students …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64) 180-Day Response
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64-response.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfTown of Ancram - Financial and Capital Planning (2019M-135)
… adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135City of Glen Cove– Budget Review (B7-13-16)
… 2014 budget included estimated revenue of over $1 million from the sale of property that may not happen timely or as planned. Key Recommendation Develop a viable financial plan that is sustainable for the long term, which gradually …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Mandatory Service Credit Purchase Payments – Enhanced Reporting
… insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement benefit. Mandatory contribution … will provide a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsComptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsElba Central School District – Financial Condition (2013M-240)
Elba Central School District Financial Condition 2013M240
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… to officials and employees and payments to other vendors and determined: The Board approved 47 disbursements … the Town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors offered and some …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Selected Travel Expenses
… a public benefit corporation and a component unit of the State of New York, whose mission is to continue develop, and … Findings MTA’s travel policy directive does not clearly state all the requirements or procedures the staff need to …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsControls Over Revocable Consents (Follow-Up)
… consents have one in place . We found that DOT did not bill and collect the correct amounts, did not comply with all …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdf