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Public Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the number of Index Crimes reported by local law enforcement agencies … According to data published by the State Division of Criminal Justice Services DCJS the number of Index Crimes …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill … with a focus on easing symptoms rather than treating the disease. Generally, when eligible Medicaid recipients elect …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… $92.9 billion in deal activity, the second-highest level on record. Deals worth over $50 million increased from 56.9% … report found that female founded companies in the NYC area raised $955 million in venture capital for 143 … of AI technologies in the state. The New York State Common Retirement Fund, led by Comptroller DiNapoli, also has …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalBus Wait Assessment and Other Performance Indicators
… frequency standards that are reasonable and consider the demand for service and other factors. We also sought to … and MTA Bus record and report accurate statistics on the operation of their buses to both management and the … measures the average distance traveled by a bus before an interruption in service occurs. MTA Bus also monitors on-time …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsMcConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Cortland County – Public Water Supplies (2016M-318)
… documentation that all violations were corrected and one survey was not completed in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare … Medicare program covers physical, occupational, and speech therapy services as well as prescription drugs. When these … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followTravel Advisory No. 4
… Subject : Mandatory Header Fields in SFS Travel and Expense Module Guidance : The Travel and Expense module in the Statewide Financial System (SFS) will be updated to … To ensure the approval of any expense reports currently in process, the deadline for submitting expense reports to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsNortheastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the … did not compare payroll registers to source documents when certifying payrolls. Three employees were overpaid by a … policies. Compare payroll registers to source documents when certifying payrolls. Direct the District’s attorney to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Extended School Day Program
… determine if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the … low-performing schools. Key Findings The Department paid SCO $194,320 (or 31 percent of the total reimbursements) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately 10,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Accounts Receivable Collections
… where the Bureau's actions were delayed by as much as a year or where cases were on hand from one to three years …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsEllenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into … the District’s IT system in at least six months from the date of our test. Established written procedures for granting, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XII.6.J Paying a Refund – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to refund revenue received. New York … Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. Refer to Section 5 … and Submittal of this Chapter for instructions on how to submit a voucher. The fields listed in the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… units are assigned to eligible persons in compliance with properly established waiting lists for the period … rental and limited-equity cooperative developments, with more than 45,300 total units. Each development is … units are assigned to eligible persons in compliance with properly established waiting lists for the period …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsNew York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… a point of no return when it comes to global warming in the next few decades. We cannot bury our heads in the sand and ignore the changing world around us. Rolling … when global manufacturers are reducing auto emissions. The Trump Administration must withdraw this badly conceived …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standards