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Comptroller DiNapoli Releases State Audits
… as implants, drugs, and blood) that are not covered by the standard fee schedules were paid according to contract … overpaid as much as $3.3 million. Department of Health: Medicaid Claims Processing Activity October 1, 2008 through … to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Auditors found Healthfirst misreported the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… Building principals did not retain cash collection logs from the safes where club money was placed before deposit and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mState Agencies Bulletin No. 2372
… bulletin is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct rates. Affected Employees: Employees with deductions for … B-300 (Rev) and B-300A (Rev) updating maintenance rates effective August 27, 2025. Note: t hese Bulletins …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer … has designed and implemented an effective system to enforce compliance with Local Law 144. The audit covered … To determine whether the New York City Department of Consumer …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… evidencing receipt, he and the Office of the New York State Comptroller (OSC) auditors could not confirm that all … this audit pursuant to Article V, Section 1 of the State Constitution and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Center Moriches Union Free School District – Payroll (2024M-155)
… totaling $100,103 were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155New York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … (AI) governance structure over the development and use of AI tools and systems. The audit covered the period … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 89-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … under Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Town of Oxford – Financial Condition (2024M-135)
… and delayed filing of AFRs. Audit Summary The Board did not receive complete and accurate financial records and … the current and former Supervisors (Supervisors) did not maintain complete and accurate financial records and reports, the Board did not provide appropriate oversight by reviewing records, such …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, … to be significant, reserves are to be maintained at 15% of spending, consistent with recommendations I have long …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetUnified Court System Bulletin No. UCS-328
… an active Additional Pay record for any of the following earnings codes on or after 03/31/2022 or 03/30/2023 respectively and … retroactive adjustment. If earnings were previously reported using Earnings Code RGS and a date range that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This federal statute, Public Law 101-143, can be … Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and keep …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOversight of the Farm-to-School Program
… To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure … of the Department of Agriculture and Markets (Department) is to promote the State’s agriculture and its high-quality … additional relationships between schools. The Program is intended to connect schools with local farms and food …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programCopiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … the senior mechanic fixing six privately-owned vehicles during normal business hours; he earned overtime on some of … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Payments under New York’s Paid Family Leave (PFL) program rose steadily … “The state’s Paid Family Leave program has allowed New Yorkers to care for loved ones, whether it’s a parent … an estimated 88% of employees in the private sector in New York had access to paid family leave benefits, much …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersDryden Central School District – Information Technology (2020M-106)
… records or enter into adequate written contracts with all IT service providers. In 2018, the District was the … they are enforceable within their IT environment. Evaluate all existing user accounts, periodically review for necessity … and adequate written contracts are entered into with all IT service providers. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… account as a whole, rather than the needs of its component parts. In this way STIP can be compared with a money market …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all … District officials did not use a competitive process to procure goods and services. The District: Paid a vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Security Over Critical Systems
… assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including … NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator experience …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systems