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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … by the governing board. Having the board audit claims is a potentially strong internal control because it segregates …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleDiNapoli: Restaurant Industry Critical to New York City's Economy
… 317,800 jobs, paid $10.7 billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced their … industry also fell by 71 percent during March, April and May compared to a year earlier. “New York City’s bars and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Comptroller DiNapoli Releases Municipal Audits
… , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In … inspection reports, as required. Suffolk County Community College – Information Technology (2018M-130) Although the … managing access to the network and the information system, college officials did not enforce the policy. The college has …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … overtime and workforce trends. After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, up 8.7% from … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … The total cost of overtime in 2021 reached an alltime high at more than $924 million up …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfGreece Central School District – Procurement of Professional Services (2024M-129)
… School District (District) Board of Education (Board) and District officials sought competition for the procurement … of professional services. Key Findings The Board and District officials did not always seek competition for … services were procured in the most economical way and without favoritism. Of the 51 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Windsor – Financial Management (2025M-24)
… Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The … with a breakdown by fund to assist officials in preparing and approving the final budget and providing transparency to the taxpayers and residents. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware … salaried employees to prepare time sheets or timecards. As a result, seven full-time employees with 2024 salaries … worked and leave accruals that they used. The Town paid a $2,600 health insurance buyout payment without formal Board …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Hall, such as at least one van accessible parking space and an accessible route with openings in the pavement no … as accessible parking spaces with marked access aisles and an accessible route to the main entrance with an even …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… for medical costs and lost productivity, according to a report released today by State Comptroller Thomas P. … Bronx and four upstate counties, according to DiNapoli's report. SFY 2012-13 Recipients Prevalence Rate Schenectady … public asthma programs to those most in need, DiNapoli's report concludes. Declines in asthma-related deaths and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national … been fueled by investment in artificial intelligence (AI), with that sector’s share of total investment nationwide … In the first half of 2025, the share jumped to 57.8%, with more than $94 billion invested in software companies. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalDiNapoli: Rural Counties Face Shortage of Health Professionals
… an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … allocated $10 billion a year from federal fiscal years 2026 to 2030 to support rural hospitals, clinics, federally … such as incentivizing the training of new healthcare professionals to serve in rural New York through loan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli: NYC Retail Sector Battered by Pandemic
… York State have relied primarily on federal assistance to shore up their businesses. Retail firms sought assistance …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdf