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State Comptroller DiNapoli Releases Audits
… audit. Department of Health (DOH): Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26) … payments totaling approximately $1.5 million to Joia for pharmacy claims. In a follow-up, auditors determined DOH made …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsMore About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by Article 14 of the … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planVillage of Croton-on-Hudson – Payroll (2017M-200)
… worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop more accurate … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsLansing Central School District – Financial Management (2015M-256)
… schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. Budgeted … $28.4 million. Key Findings Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and … Develop more realistic budget appropriations based on prior actual results and anticipated operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Fiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsPride 2022
… broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller …
https://www.osc.ny.gov/pride-2022East Hampton Housing Authority – Board Oversight (2017M-33)
East Hampton Housing Authority Board Oversight 2017M33
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… New Albion (Town) Town Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor … of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial duties without … and deposited $937,815 on behalf of the Supervisor and performed the Supervisor’s payroll duties with limited …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Comptroller DiNapoli Releases Municipal Audits
… of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District , Westerlo Volunteer Fire Company , West … audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District Westerlo Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… served nearly 1,100 adults. For CY 2020, the Office-approved budget for operating Rescue Mission was $2,890,281, … as submitted by the Local Districts, comply with the approved budget or, for that matter, with State laws and … are allowable, allocable, reasonable, and consistent with approved budgeted costs and the contract. Ensure that the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseOversight of Shelter Placements
… services. When a single adult arrives at an intake/assessment shelter, staff work to identify the individual’s … transition to more permanent housing. During the intake/assessment process, clinical providers conduct a … mental health and substance abuse screening (psychosocial assessment), which should be conducted within 48 hours of the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsOversight of Hazardous Materials and Waste
… community, SUNY’s System Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves … as well as local, State, and federal regulations for environmental management and occupational safety and health. … safeguarded from exposure. These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteLead Poisoning Prevention Program
… the Lead Poisoning Prevention Program. Our audit covered children identified with elevated blood lead levels during … staff are not consistently scheduling and conducting on-site reviews of LHDs' Program implementation, contrary to the … every three years at a minimum. Notably, we found that 4 of the 56 LHDs have not been reviewed since 2010. Five of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDebt – 2023 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance future capital assets and grants. New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtAvoca Central School District – Procurement (2025M-29)
… of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create … from 10 vendors, totaling $965,535, for professional services. Audit Summary District officials did not always procure goods and services in accordance with the statutory requirements set …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (Suffolk … prosperity and economic benefit from the projects that the corporation approves. To do so, the board must establish … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1