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Medicaid Program – Managed Long Term Care Premium Rate Setting
… 31, 2014. Background The New York State Medicaid program is a federal, state, and locally funded program that provides a … is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingResponsiveness to Noise Complaints Related to Construction Projects
… Noise Code (Noise Code) and adequately addressed noise complaints related to construction in New York City. Our … for noise. Inspection reports do not include noise meter readings, and at the time of the audit, inspectors were … procedures for conducting inspections. Include noise meter readings in inspection reports to provide an objective …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… percent) are located in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … are no formal shelters. Of the 57 counties outside of NYC, 24 (42 percent) do not have a dedicated shelter … of hotels and motels housing the homeless to local Social Services Districts (SSDs) and to the NYC Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
… the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The … About the Program An important goal for many older adults and their families is to be able to live independently, … the New York City Department for the Aging provided and paid case management services appropriately for eligible …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementSUNY Bulletin No. SU-274
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the … 31, 2015 Agency Actions Each agency is required to update the Retirement Plans page to change the Benefit Plan … Education Department is required to run the query and update the Retirement Plans page accordingly. The charts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Debt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… once auditors informed officials of this risk, the school business manager promptly filed accurate aid applications … claimed for some students classified as homeless. Town of Summit – Town Clerk (Schoharie County) Although fees were … law which requires the clerk to deposit fees within three business days after total collections exceed $250. The clerk …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… climate risks. Notably, the Fund voted for a slate of candidates put forward by activist investment firm Engine No. 1, who won seats on ExxonMobil’s Board of Directors with the goal of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonComptroller DiNapoli Releases Municipal Audits
… issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures … The board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues … that the administrator did not always get a professional appraisal for estate houses before listing them for sale. …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 863
… reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), … York State income tax purposes. Individuals who have a NYC residence are subject to NYC tax, regardless of where the … in PayServ. Affected Employees All employees with a NYC residence, for all or part of the calendar year, whose NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesFreedom of Information Law (FOIL)
… to our Records Access Officer. Email: [email protected] Mail: Records Access Office Communications, 15th floor Office … records will not be immediately available. You may also contact the Records Access Officer at 518-474-4015 to make an … [email protected] Mail: FOIL Appeals Officer Legal Services, 14th Floor Office of the State Comptroller 110 …
https://www.osc.ny.gov/help/foilVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial records and reports, and did … the Clerk-Treasurer file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetBarker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek preapproval per … governing the use of overtime and establish procedures for reviewing payroll to detect unusual payments or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … were not supported. As a result, the property owner may have incorrectly received $80,126 in tax reductions. The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Keene – Records and Reports (2024M-27)
… and reports to manage the Town’s financial operations, account balances were inaccurate and certain revenues and …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238