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Village of Youngstown – Employee Benefits and Payroll (2025M-123)

… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …

https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123

Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)

To assess the extent of implementation of the eight recommendations included in our initial audit report Medicaid Program Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Thirdparty Health Insurance Report 2021S24

https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-health

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Lyon Mountain Fire District – Cash Disbursements (2017M-2)

… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were … The Lyon Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2

Berkshire Union Free School District – Financial Condition (2015M-310)

… located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310

Bemus Point Central School District – Reserve Funds (2014M-281)

… audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … should be included in the District’s unrestricted fund balance, which would then exceed the statutory limit. Key … funds are properly reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Pulaski Academy and Central School District – Financial Condition (2016M-81)

… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81

Lyons Central School District – Multiyear Planning (2015M-337)

… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

East Moriches Union Free School District – Claims Processing (2016M-273)

… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

East Islip Union Free School District – Financial Condition (2015M-283)

… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Village of Harriman – Water Department Billing (2014M-311)

… through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … Key Findings Water customers were not billed late fees in accordance with the Village code. Village officials did …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)

The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-f

Village of Altamont – Justice Court Operations (2016M-199)

… an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected … did not ensure that Court money was always deposited in a timely manner. Monthly accountabilities of funds were not …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

The Cost of Living in New York City: Transportation

Fueled by inflation, transportation prices in the New York City metropolitan area rose by almost two times as much as overall costs between 2019 and 2022, growing by over 21 percent. Since then, prices have come down.

https://www.osc.ny.gov/files/reports/pdf/report-16-2025.pdf

Chart of Accounts

… Control-D Report Report Name Posting Frequency Description of Report NHRP707 Weekly - Thursday Payroll Employee Expenditure Charge Register. Reflects use of Chartfield values and valid combination strings to provide … Events No. SU-371 - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - …

https://www.osc.ny.gov/state-agencies/payroll/chart-accounts

Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds

… from Medicaid in 2011, it had an obligation under the law to return those funds within 60 days. Instead, Continuum … CONTINUUM erroneously submitted claims to Medicaid for payment due to a software error. In 2010, Continuum was … regulations, the Hospitals were entitled to receive as payment for services rendered to Medicaid managed-care …

https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperly

State Comptroller DiNapoli Releases Audits

… of Health – Medicaid Claims Processing Activity October 1, 2022 Through March 31, 2023 (2022-S-36) During the … Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in … year ended June 30, 2018, HCA reported approximately $1.9 million in reimbursable costs for the SED preschool …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits