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Village of Churchville – Financial Management (2025M-128)
… complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance? Audit … 30, 2025 Understanding the Audit Area A key measure of a village’s financial condition is its level of fund … Did the Village of Churchville Village Board of Trustees Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… the city freed up $11.4 billion in resources. Nearly $4.1 billion came from reserves, including $2.6 billion from the … city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum for the … risk is the expectation of $1 billion in recurring labor savings. While the city reduced the budget for police …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… New York City Health + Hospitals (H+H) will see pressure on key sources of … and low-income patients that rely on federal support lose health insurance, while reimbursement rates for health care … New York City Health + Hospitals H+H will see pressure on key sources of …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingCazenovia Central School District – Financial Condition (2015M-327)
… through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, … Cazenovia Central School District Financial Condition 2015M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33State Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part … auditors determined Medicaid made improper payments for 49 Part C claims (55%) totaling $881,233. The improper … Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Tompkins County, serving students from nine counties in Central New York. Among other programs, Racker provides … to children with disabilities who are 3 to 5 years of age. Racker is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan … To determine whether NY State of Health NYSOH New Yorks online health plan …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 … The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4DiNapoli Urges Focus on Addressing Rural Challenges
… pose difficulties for local and state officials as they look for policies to boost communities and increase … the population of the state grew by 4.2%, gaining 812,297 people, but the rural counties examined decreased by 13,876, … embrace technology, and invest in education to unlock the true potential of rural New York. It's time to bridge the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesXVI.3.K Interim Reporting – XVI. Financial Reporting
… and Changes in Fund Balances, for the governmental funds only, on an interim basis. In addition, a report that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… contractor did not work the required number of hours per month; $13,795 in non-reimbursable expenses, including …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… An employee was previously reported for 10 days and $1,000 in earnings but should have been reported for 20 days and $2,000 in earnings. Your adjustment will include 10 days and $1,000 in earnings. 10 days + 10 days = 20 days $1,000 earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… and the New York State Police today announced the arrests of Amber Diacetis, a 30-year-old Albany resident, and Devin … individuals perpetuated a devious scheme to take advantage of a vulnerable pensioner, placing them in unlivable … and had no other direct support, received a monthly income of $3,526.70 for his pension and $2,138.60 from Social …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerState Agencies Bulletin No. 2442
… instructions for processing the 2026 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2026 are affected. Background: Pursuant … to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of their academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2442-procedures-processing-2026-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department … Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-Up) (2025-F-1) The Empire Plan is … and update an Emergency Preparedness Plan (Plan) to address emergencies that may present an immediate danger to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… $949,681 in potential overpayments for similar claims at high risk of not meeting the billing requirements for supplemental … or suspended the licenses or the privilege to obtain a license of drivers who did not pay. However, the DMV needs to …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… The NYC Department of Education (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit released today by State … The NYC Department of Education DOE needs to step up its efforts to prepare students for their next steps after high school according to an audit …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationState Comptroller DiNapoli Releases Audits
… various aspects of the banking process, including: opening and properly authorizing accounts; making deposits to …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits