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Chautauqua County – Financial Condition (2023M-111)
… have been indirectly funding District operations instead of just the real property owners who benefited from the District’s services. County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent each …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the … The records must include information such as the pertinent medical history for each visit; notes regarding the patient’s … authorities. Key Findings Frequently, Dr. Ahmad’s medical records did not meet the minimum standards to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingState Agencies Bulletin No. 339
… Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following … award programs that exceed the maximum allowable limit of $1600 in the calendar year. Awards from all non-qualified … G-153, dated September 28, 2000. In general, if the award is tangible personal property (other than cash, gift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) … checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled check images to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … said. “If the city faces even a mild recession, it is unlikely tax revenues alone would be able to close budget … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel … overcharges totaling $1,498 and officials did not know who had access to the district’s fuel tanks. Avon Central … years auditors reviewed. Appropriating fund balance that is not needed circumvents the statutory limit. Auditors found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… cannot account for the source of this money. Town of Clifton Park – Information Technology (Saratoga County) Officials did not adequately …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces 2019 Fiscal Stress Scores
… short-term borrowing, fixed costs and patterns of operating deficits. The system also evaluates population … in Stress for Fiscal Year Ending 2019 Municipalities Who Did Not File or Designated Inconclusive Excel Spreadsheet … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is … Town of Rhinebeck Internal Controls Over Cash Management and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost … January 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … Town of Monroe Water System Accountability and Electricity Cost …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Archived: Legislative Session 2015 –2016
… – Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 … each category of projects for which financial assistance is provided, and uniform project agreements Notice of Reserve … – Corrects language relating to the committee chair who is appropriately designated to receive the annual report …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family … To determine the extent of implementation of the ten recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Temporary and Disability Assistance – Controls Over the … Empire State Supportive Housing Initiative’s (ESSHI) goal is to develop 20,000 units of supportive housing over the … provide education services to children with disabilities who are between the ages of 3 and 5. For the three fiscal …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 290
… and policies. Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared by the Office of the State … Institution: 1/11/2001 through 12/27/2001 An employee who has worked for more than one State agency during the … 2001 W-2 Form The information which will appear on the W-2 is described below: Box 1 Wages, Tips and Other Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established … controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to determine if the Town established …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Therapy and Learning Center, Inc. (TLC) … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualBlock Institute School – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2016. About the Program Block is a New York City-based not-for-profit organization … Integrated Setting programs to children with disabilities who are between the ages of three and five years. For purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manual