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Accounts Payable Advisory No. 13
… that failure to utilize voucher matching is unacceptable and that this practice must stop immediately. The voucher … controls including: Prevention of duplicate payments and overpayments; Validation that goods received match goods … that expenditures do not exceed contract amounts; and Assurance that total expenditure against a PO does not go …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsLaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … support that all goods and services were procured in the most cost-effective manner, which may have resulted in … operational costs that would be passed onto taxpayers. The board also did not always properly audit claims before …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… account has a negative balance for over 30 days. If no payment is made in the next 30 days, the account is canceled … agency during this time, it continued to collect overdue payment through its in-house customer service employees. … employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesSlingerlands Fire District – Professional Services (2014M-250)
Slingerlands Fire District Professional Services 2014M250
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Walton Fire District – Financial Operations (2017M-238)
… January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Central Valley School District – Claims Audit (2015M-129)
… of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Rockville Centre Union Free School District – Information Technology (2023M-140)
… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider located in … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… aid for the current fiscal year, but raises concerns about long-term balance, increasing debt and the impacts of federal policies, according to a report released today by State Comptroller Thomas P. … baseline growth levels in coming years, but it is unclear how necessary savings might be achieved. PIT receipts, which …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansThree Village Central School District – Fuel Inventories (2015M-271)
Three Village Central School District Fuel Inventories 2015M271
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … the District established adequate internal controls over payroll. District officials implemented specific procedures … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… The bank reconciliations were reviewed by a District official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board should: … who is independent of recording cash and journal entry transactions. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed … agreed. In an earlier review of the records of South Island, the Comptroller determined that the two … future waivers of Empire plan member's co-payments. South Island and one of the non-participating doctors …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Tax Breaks From IDAs Continue to Climb
… A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbOpinion 90-16
… In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdf