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State Comptroller DiNapoli Releases Audits
… at the Linden Plaza Mitchell-Lama Housing Development (2019-F-50) (Follow-Up) An audit issued in September 2018 … (SED): Oversight of Smart Schools Bond Act Funds (2019-S-13) It takes SED nearly 300 days on average to approve … Ages Inc. – Compliance With the Reimbursable Cost Manual (2019-S-56) Through Ages is a New York City-based for-profit …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… Ridgewood Savings Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to highlight the importance … for Community Development Financial Institutions like Spring Bank. Banking Development Districts help expand … on more expensive financial services. I want to thank Spring Banks and Ridgewood Savings Bank for their partnership …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Company official was charged today with grand larceny in the third degree after allegedly stealing over $20,000 in … by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff Philip C. Povero. Former Company and Auxiliary … thousands of dollars in cash withdrawals and advances from the fire company's credit and debit cards to gamble at …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftSUNY Bulletin No. SU-311
… the payments, campuses are required to complete a roster identifying employees who will receive a July 2020 SUNY M/C Discretionary Salary Increase. The roster must include the increased salary, the amount of the … forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyStrengthening New York City's Rainy-Day Fund - November 2021
This report compares the City’s reserve practices to those of other large U.S. cities, and outlines where the City may consider strengthening its reserve policy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2022.pdfSUNY Bulletin No. SU-307
… the payments, campuses are required to complete a roster identifying employees who will receive an April 2020 … SUNY M/C Discretionary Retroactive Salary Increase. The roster must include the increased salary, the amount of the … to SUNY Administration by 06/30/2021. A copy of this roster must be provided to OSC in Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Office of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39) 90-Day Response
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50-response_0.pdfMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. The …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesWallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … audit wallkill school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Refunding Local Debt
… with the following procedures. I. COVER LETTER . An application for approval of a present value savings … II. DOCUMENTS . In addition to the cover letter, the application should include each of the documents listed below … a calculation of present value by maturity and interest payment date) which are not to be paid from income received …
https://www.osc.ny.gov/debt/refunding-local-debtSupplemental Payments to Executive Employees (2015-S-77), 90-Day Response
We audited the Westchester County Health Care Corporation – Supplemental Payments to Executive Employees. The audit covered January 1, 2012 to January 15, 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s77-response.pdfMount Pleasant Central School District – Financial Condition (2015M-82)
… July 1, 2013 through January 6, 2015. Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is … Mount Pleasant Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Medicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfMaximum Reportable Days – Legacy Reporting
… Employees paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … must be reported with a maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysWarrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mExamination of Superstorm Sandy Expenses
… only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 for … that was either: (i) never received, (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not properly identify, report or implement needed remediation to reduce lead …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1