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State Comptroller DiNapoli Releases Municipal Audits
… In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … County) The board did not provide adequate oversight of the district’s financial operations, nor comply with … the district’s operations and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Selected Employee Travel Expenses (2012-S-77)
We recently audited the travel expenses of 27 employees of the New York State Department of Financial Services (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s77.pdfElsmere Fire District – Capital Project (2022M-48)
… $559,354 before payment. Reviewed and approved all 10 change orders totaling $35,365. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Audit 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.pdfDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff Philip C. Povero. Former Company and Auxiliary … and Las Vegas. She was arrested on Friday by the Ontario County Sheriff's Office and is being prosecuted by Ontario County District Attorney James Ritts. "This fire official bet …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftCUNY Bulletin No. CU-662
… State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … have taken considerable steps in planning for New York State’s transition to renewable energy but must take stronger action to meet the state’s clean energy goals, according to an audit released …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDual Employment
… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also employed at … is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired … To determine whether Office of Children and Family Services OCFS employees who are also …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Theresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… one of the nation's largest and most diverse programs for the prevention and treatment of alcohol and substance … Manual (CFR Manual), OASAS’ Administrative and Fiscal Guidelines for OASAS-Funded Providers (Guidelines), and the contract. In December 2014, Palladia …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… by the Office of the State Comptroller and the St Lawrence County Sheriffs Department found she misappropriated more …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53-response.pdfSecurity Over Critical Systems
… period covered the period from December 2023 to December 2024. About The Program ECMCC is a leading health care … medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … Level 1 Adult Trauma Center and serves as a regional hub for burn care and rehabilitation. As a teaching facility …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2018. About the Program FOD is an SED-approved, for-profit special education provider … reported costs must comply with RCM requirements. For the 2 fiscal years ended June 30, 2019, FOD reported approximately $2.4 million in reimbursable costs on its CFRs for two …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED … the financial information reported on their annual CFRs. For the three fiscal years ended June 30, 2009, the Center …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualMedicaid Program: Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (2022-S-35)
To determine whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s35-response.pdfMedicaid Program: Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (2022-S-35)
To determine whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s35.pdfDivision of Housing and Community Renewal Bulletin No. DH-107
… which implemented the 2016-2021 Agreement between the State of New York and DC37, provides for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-107-april-2020-district-council-37-dc37-performance