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State Comptroller DiNapoli Releases Audits
… and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An initial audit issued in … Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records to support …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsVillage of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… insects, or parasites. Additionally, Ag&Mkts did not have support or reasonable assurance that it had identified …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followPayroll Improvement Project Bulletin No. PIP-009
… test one or two abbreviated payroll cycles over the two weeks of Agency Testing and Training. The Agency Testing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingVillage of Churchville – Financial Management (2025M-128)
… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … D. The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… for 21 percent of operating revenues during the financial plan period, compared with 17 percent in 2014. The MTA’s current four-year financial plan extends through calendar year 2019. While the MTA … have increased with job growth in New York City and lower gas prices, but crossings are not expected to approach …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… 2005-06 through 2014-15, average costs for tuition, fees, room and board for 4-year institutions rose by more than 50 … in New York for full-time undergraduate tuition, fees, room and board for New York residents at a public college was …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… that $111,180 in unclaimed funds has been returned to Buffalo city residents since he partnered with Mayor Byron Brown on March 16 to urge people to claim their lost money. … partnering with my office to help reconnect the people of Buffalo with their lost money," said DiNapoli. "My office has …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, … in the Town of New Windsor Justice Court on November 5, 2025. DiNapoli said , “These defendants allegedly …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-7
… review is to meet annually, generally on the third Tuesday in May and so many days thereafter as the board deems …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 95-13
… school district purpose. May 17, 1995 John M. Donoghue, Esq., Attorney at Law Pine Bush Central School District …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Wall Street Bonuses Went Up In 2013
… The average bonus paid to securities industry employees in New York City grew by 15 percent to $164,530 in 2013, which is the largest average bonus since the 2008 … some rough patches last year and had a profitable year in 2013. Securities industry employees took home …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, New York state and the Metropolitan Transportation Authority all need additional … impact on the city’s budget and its residents. The Metropolitan Transportation Authority, which is vital to the … New York City New York state and the Metropolitan Transportation Authority all need additional …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Local Governments Challenged by Slow Revenue Growth
… in the last couple of years, when compared to counties, cities, towns, villages and fire districts, due to increases … (2.3 percent and 3.7 percent respectively). Counties and cities showed more signs of stress, but improved in 2015, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Troy – Budget Review (B5-14-23)
… managing the City’s resources. The sewer fund continues to display a trend of declining financial position and the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Medicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019West Hill Fire District No. 3 – Financial Condition (2014M-160)
… a resolution or any other documentation to show when or if this reserve fund was properly established. Further, … in this report in a manner that benefits taxpayers. If the Board determines that the existing reserve fund was … procedures in GML, including voter approval requirements. If the reserve is no longer needed, the Board should consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … costs are allocated by NHA to the School. For example, $2.9 million in indirect costs have been allocated to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318