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State Comptroller DiNapoli Releases State Audits
… checks were pending. Housing Finance Agency and Homes and Community Renewal: The 80/20 Housing Program (2015-S-83) The … issues identified in the initial audit. This included the remittance of $338,649 in drug rebate revenue to Civil … high-dollar outlier claims that resulted in $2,633,204 in total savings. For these claims in particular, board staff …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget Financial Plan, according to the March State Cash Report released by New York State … $11.1 billion (10.4%) higher than the previous year, due, in part, to increased personal income tax (PIT) receipts …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Overpayments of Certain Medicare Crossover Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare … Individuals enrolled in both programs are referred to as “dual-eligibles.” Generally, Medicare is the primary … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followSUNY Bulletin No. SU-186
… Purpose To notify agencies of the procedures for processing Summer Session Payments. Affected Employees SUNY employees working Summer Session Effective Date(s) Contracts for 21P employees … in their regular positions and will continue to be paid. Summer Session Payment Procedures Summer Session Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsSUNY Bulletin No. SU-199
… provides for a one-time lump sum bonus payment distributed at the discretion of the campus president. Processing Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-199-2013-discretionary-award-psnu-employees-represented-unitedFinancial Condition and Selected Expenses
… the costs were beyond NYRA’s control. However, there is no authoritative accounting or financial reporting …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesOversight of Resident Care-Related Medical Equipment in Nursing Homes
… the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and … Background The Department of Health (Department) oversees nursing homes in New York State through its Division of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfState Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … payments. Officials also paid five employees $55,407 in overtime payments that could have been avoided or reduced. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… a timely budget. Still, it is unfortunate that this year's budget process was not more transparent. My office will analyze and report on the enacted budget in detail, including its impact on the state's debt and out-year finances. …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdfTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Improper Medicaid Payments to a Transportation Provider (Follow-Up) (2019-F-28) 30-Day Response
To determine the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a Transportation Provider...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f28-response.pdfBroker Search for Internal Equity and Fixed Income
… approval of any broker as eligible to execute transactions for the Fund, the Fund will require background checks of key … and employees of the broker who are directly responsible for the Fund relationship. Upon request, the designated … background investigation process will also be required for any changes in primary or secondary coverage following a …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesState Agencies Bulletin No. 1338
… 10 Lag Pay Period 11 Current PayServ Production, PS Query, and Control D will be unavailable starting 12:00 noon on … (extended hours) until 8:00 p.m. on August 11th – 14th and August 18th – 20th, 2014 to allow for more processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceReview of Credit Card Expenses at Finger Lakes DDSO
… Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoLynbrook Union Free School District – Purchasing (2022M-17)
Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-2022-17.pdfXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… process, and guidance to State contracting entities in determining whether a contract-related transaction is … professionals vendors contractors Topics covered in this Chapter: Guidance and general contract processing … to unique requirements Information to assist agencies in managing and monitoring active contracts Procurement and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policies