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Village of Herkimer – Payroll (2025M-37)
… Village officials paid salaries and wages as authorized, but did not maintain adequate employee time records or ensure … Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or … Village officials paid salaries and wages as authorized but did not maintain adequate employee time records or ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Otisco Fire District – Financial Activities (2025M-42)
… practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit … and use tax exemptions within the authorized amounts. Three of the seven projects that were approved and granted …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District District Board of Education Board and officials effectively manage fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Preston Fire District – Board Oversight (2025M-87)
… to the District, such as Treasury Bills, with an average rate of 3.89 percent interest, they could have realized …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Town of Ridgeway – Health Insurance Benefits (2025M-95)
… [read complete report – pdf] Audit Objective Did the Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … that an active or former official contribute to the cost of these benefits, and the length of time eligible …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95City of Mechanicville – Procurement (2025M-60)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services – Capital … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was sentenced in February 2024 . He paid full restitution of nearly $11,000 and was barred from … clerk pleaded guilty to attempted petit larceny and paid full restitution. Village of Horseheads – Collections Village …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… been and will be taken to address them. The department’s full response and auditors’ responses to certain comments are …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. The estimated bonuses … securities industry accounted for 18% ($14.9 billion) of state tax collections in state fiscal year (SFY) 2021 and 7% ($4.7 billion) of city …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Department of Health – Improper Medicaid Payments for Outpatient Services … and not implementing two. New York State Health Insurance Program: CVS Caremark – Accuracy of Empire Plan … 2024 totaled $33.2 million. City University of New York – Open Educational Resources (2023-N-4) Open Educational …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… today by New York State Comptroller Thomas P. DiNapoli. The audit, which covered the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its … and the ongoing struggle to find replacement staff as a contributing factor. Waiting Lists OASAS has not tried …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… equipped and eligible to deliver services. “The deadline for managed care organizations and their providers to comply … a better job ensuring the program’s integrity.” DOH pays for Medicaid in two ways — fee-for-service and managed care. … health care services. Under managed care, DOH pays monthly premiums to Managed Care Organizations (MCOs) for each …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programHoward Public Library – Board Oversight (2026M-3)
… (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period January 1, 2024 – … Report (AFR) submissions. Understanding the Audit Area A library board is responsible for the general management and … provide adequate oversight of the Howard Public Librarys Library financial operations …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Agencies Bulletin No. 280
… credits and elect to exchange such credits in units of full days up to a maximum of 5 days, provided that at the … of vacation credits may have requested a maximum of 2.5 full days of Vacation Exchange. Eligible employees who were … time the request was filed are eligible for a maximum of 5 full days of Vacation Exchange. The Vacation Exchange payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli Announces Latest Fiscal Stress Scores
… System – Municipalities: Fiscal Year 2024 Results Online Interactive Visualization Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… how it intends to prioritize its needs so that its choices do not result in disinvestment in the system, noting that …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-funding