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DiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… of return among state public pension funds is 7.0% as of August 2021, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-systemDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… the stark reality of food insecurity: 1.3 million adult New Yorkers live in households without enough food. … assistance, many for the first time. Some have run out of supplies and have turned people away. The Food Bank for New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… fire protection services. The Town Supervisor (Supervisor) is the chief financial officer and is responsible for the day-to-day financial operations, …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… of financial operations. District officials agreed with our recommendations and their response is included in … and OSC’s authority as set forth in Article 3 of GML. Our methodology and standards are included in Appendix C. The … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Village of Churchville – Procurement (2025M-140)
… according to statutory requirements set forth in New York State (NYS) General Municipal Law (GML) or the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… and New York State Police Superintendent Kevin P. Bruen today announced that former state police mechanic Jeffrey … and New York State Police Superintendent Kevin P Bruen today announced that former state police mechanic Jeffrey …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyCity of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … New York Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… salary increases that were paid in April and May 2014; $33,864 in non-reimbursable OTPS costs; and $7,495 in … - Compliance With the Reimbursable Cost Manual (2014-S-38) State Education Department: Institutes of Applied … Dynamics - Compliance With the Reimbursable Cost Manual (2014-S-39) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualAdministration of Tenant Complaints
… New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a … New York State Homes and Community Renewal consists of all the State’s housing and community renewal agencies. These agencies include the Division of Housing and Community Renewal (Division), which is …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsAmusement Park and Fair Ride Safety
… May 14, 2014. Background The Department is responsible for protecting the safety and health of workers and the … of this role, its Industry Inspection Unit is responsible for inspecting rides at all amusement parks, fairs, and other … be inspected more often, usually each time it is set up. For the period January 1, 2011 through December 31, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyInmate Sentence Calculation and Release Practices
… individuals in its custody at 54 State facilities as of August 27, 2016. During the period January 1, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesControls Over Federally Funded Programs and Maximization of Federal Funding
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… acupuncture service. Key Findings We identified $7,331,458 in actual and potential overpayments for services not … payments during our audit period. We found: $210,068 in overpayments from a random sample of 836 services, from 10 … in duplicate payments for services already paid on another claim, including $18,663 confirmed by United and $205,102 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… that spending decisions have on their finances. “Through our audits and fiscal profiles of communities across New … years. “By providing financial support from the state, our most vulnerable municipalities are more likely to engage …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly … Treasurer’s records or bank statements for the majority of our audit period. The Treasurer misappropriated County funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds