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2018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditComptroller DiNapoli Releases School and Municipal Audits
… – Water Operations (Broome County) Village officials do not periodically read all customer meters to ensure … gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150User Access Controls Over Selected System Applications (Follow-Up)
… system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… of another condition. Once malnutrition is identified, a hospital must use the appropriate International Classification of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. … malnutrition diagnosis increases, Medicaid’s payment to a hospital will increase. We issued our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followState Comptroller DiNapoli Releases Municipal Audits
… that started in 1990 was never audited. Village of Sackets Harbor – Budgeting and Financial Management (Jefferson …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Ogden – Financial Management and Justice Court (2014M-234)
… deficiencies, the Board can inform the Supervising Judge of the Judicial District, the Office of Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… Program has helped New York students and families pay for more than $287 million in college-related expenses this … time to consider opening a 529 College Savings account for your child,” DiNapoli said. “For just as little as $25, you can begin laying the … Program has helped New York students and families pay for more than $287 million in collegerelated expenses this …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: Local Sales Tax Collections Grew by 14% in October
… tax collections in New York state increased by 14.1% in October compared to the same month in 2021, according to an … up $217 million compared to the same time last year. “October’s sales tax collections saw the strongest monthly … million, an increase of 17.3% – or $116 million – over October of 2021. Nearly all counties saw some year-over-year …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberHadley-Luzerne Central School District – Financial Condition (2012M-188)
… or sharing them with other districts, and saving money on energy costs. Given the District’s declining enrollment and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings District officials stated there …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit … Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by … To assess the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… earnings code , but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … and days worked, but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … NYSLRS employers do not take contributions from member earnings that exceed annual limits However …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to the same month last year, according to … for counties and cities, or $74.4 million less than in October 2019. This drop was less severe than previous … since the start of the COVID-19 pandemic, particularly in the spring when collections fell by double-digits. Still, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberComptroller DiNapoli Releases Municipal Audits
… properly supported and approved for District purposes. The Assistant Treasurer admitted to stealing $4,100 in County … 10 computers used by 10 employees and found significant personal Internet use on all 10 computers that was not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, … medical record, and that meet existing standards of professional practice. For the five-year period ended … medical record. Other Related Audits/Reports of Interest Department of Health: Improper Fee-for-Service Payments for …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April … Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial