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Division of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfThe Practice of Internal Controls
The Practice of Internal Controls lgmg local government management guide
https://www.osc.ny.gov/files/local-government/publications/pdf/the-practice-of-internal-controls.pdfExamples of Tax Withholding Methodology
Attachment from CUNY Payroll Bulletin No. CU-168
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-168-attachment.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfFocus on Facts
… / Parks & Recreation DAM, 30% NYS Initiative, October 2025 DAM, Farmland Protection Program, July 2025 A Profile of Agriculture in NYS, November 2024 … January 2023 NYS, Parks Accessibility (Follow-up), October 2025 NYC, Park Accessibility (Follow-up), November 2024 …
https://www.osc.ny.gov/focus-onState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and monitor fuel usage. He also did not properly oversee the Highway … should have been sold for $9,875 based on average market prices at the time of the sale. In addition, because millings …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). About the Program … in Medicare and are referred to as “dual-eligibles.” Medicare Part A provides hospital insurance and Part B … insurance for doctors’ services and outpatient care. Under Medicare Part C, companies administer Medicare benefits …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
audit; village; east syracuse
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-syracuse-village-2023-79.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172
Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-172.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and depos
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-2019-194.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1)
To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f1.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9-response_1.pdfSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up) (2015-F-6)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f6.pdfAudit of the State Financial Aid Program at the College of Westchester (2015-T-5)
The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdfAudit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24)
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24.pdfCollateral Loan Broken - Codes, Rules and Regulations of the State of New York
Official Compilation Codes, Rules and Regulations of the State of New York
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-brokers-nys-rules-regulations.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64.pdf