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State Comptroller DiNapoli Releases Municipal & School Audits
… in paying a claim that is not valid and legal; and 11 lists of claims totaling $464,801 were not included in the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,327 from St. Luke’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum payment; … NYSLRS members may buy back past service If they buy it through payroll deductions Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsComptroller DiNapoli Releases Municipal Audits
… of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget … methods when procuring goods and services. Cincinnatus Fire District – Internal Controls Over Financial Operations …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or … traveler is exceeding the general maximum rates set forth in the travel policy, authorization to do so). An original, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsTown of Lyndon – Purchasing (2013M-149)
… The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member … elected Town Board, which comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted … appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agencys IDAs progress …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Background The … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Verona, and located … to ensure that financial activity is properly recorded and reported and that D …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… (Niagara County) The board did not ensure that the highway superintendent complied with competitive bidding requirements … the town’s procurement policy when making purchases. The superintendent did not consistently solicit written quotes or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-117
… Purpose To notify the Unified Court System of OSC’s automatic processing of the $800 Salary Increase and to provide instructions for payments not processed … To notify the Unified Court System of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-117-march-31-2007-general-salary-increase-employees-unified-courtState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… in the state Department of Health's payment system and other problems led to over a billion dollars in … said. "The department needs to improve its procedures and stop this waste of taxpayer money." Medicaid, a federal, … insurance during January of 2018. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceCUNY Bulletin No. CU-290
… Purpose To explain the agency procedures for reporting retroactive salary increases. Affected Employees … This bulletin explains the agency procedures for reporting retroactive salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC … Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … To determine whether Long Island Laparoscopic Surgery PLLC …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … PC waived Empire Plan members outofpocket costs and if so to quantify the overpayments made by United …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsState Comptroller DiNapoli Releases Municipal & School Audits
… activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered … did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by … were less than appropriations by an average of $89,000 (15%) and $196,000 (26%) in the TW general and highway funds, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… inventory records. Weedsport Central School District – Payroll (Cayuga County) Certain compensation paid to district … and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits