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Greenville Fire District #1 – Board Oversight (2014M-376)
… oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure compliance with New … supporting documentation. Ensure that required reports are provided to the Board and that bank balances are correctly reconciled to District account balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual … employees, and agencies need to ensure the use of overtime hours is justified and services are delivered safely and …
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-2023Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… [read complete report – pdf] Audit Objective Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Coventry Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32DiNapoli: Tax Breaks From IDAs Continue to Climb
… State Comptroller Thomas P. DiNapoli. "New York's IDAs are tasked with generating economic development and job … of net exemptions actually rose $190 million. Exemptions are primarily related to local real property taxes; The … for recapturing financial assistance if project goals are not met. The Comptroller also said PILOTs, which …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… whether Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … (HHC). Background Healthcare providers submit Medicaid claims to the Department of Health’s eMedNY claims processing system for payment of their services. For …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsSelected Aspects of Discretionary Spending
… questionable expenses included the costs for special events, memberships, and subscriptions. Although the nature … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Town of Sidney – Budget Review (B4-16-13)
… County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due … related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Record of Activities (ROA) – Reporting Elected and Appointed Officials
… include duties performed outside normal business hours as long as they are work-related. The official should extend the … three-month period, so that a full three months of active working days are reflected on the ROA. The official must sign … An ROA can be valid for up to eight years. If an official starts a new term and feels that a previous …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Broome County) The district realized operating surpluses for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… for stealing nearly $46,000 in public funds to pay for gambling at local casinos, according to New York State … confessed to DiNapoli’s investigators that he was actively gambling during this time and used the money to cover his … for stealing nearly $46000 in public funds to pay for gambling at local casinos according to New York State …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , … appropriately and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). … such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… officials and company members to make purchases using debit cards, the board should ensure that adequate controls are in place to prevent the risk of unauthorized debit card use. The Company’s 302 disbursements totaled $300,953 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… degree Friday in Dutchess County Court after an audit and investigation by State Comptroller Thomas P. DiNapoli … such as these can be prevented by strong fiscal checks and balances. Internal controls over municipal cash are the … Sometimes, they follow it too late.” DiNapoli’s audit and investigation revealed that from 2010 through 2013, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialFederal Employment Loss in NY in 2025 – Federal Funding and New York
… employees has dropped from a high of approximately 147,000 in 2000, the annual average number of federal employees in New York has remained relatively steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Henderson Fire District – Financial Activities (2025M-67)
… 1, 2023 – February 27, 2025 We extended the audit period to review the District’s 2019 through 2024 Annual Financial … as of August 20, 2025. Understanding the Audit Area To help ensure the District’s financial resources are … should ensure accurate accounting records are maintained to capture all transactions and monitor financial activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Bright Start provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… provided to Empire Plan members. United contracts with in-network participating providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 92-41
… , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. , 214 NY 526; Gordon v … re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , 228 NY 140 at 152; see also Aldrich v City of New York , 208 Misc 930, 145 NYSS2d 732, affd 2 AD2d 760, 154 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41