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DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… the same inventory controls and record-keeping rules as hospital pharmacies. DiNapoli’s audit sampled 11 health … found they had no procedures to ensure they followed these regulations. Auditors noted that failure to control inventory …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
New York State Comptroller Thomas P DiNapoli Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G James announced the arrest of a 68yearold Rochester woman for allegedly stealing $12973 in state pension payments sent to her deceased mother
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… office will continue to monitor for overpayments and abuse in the Medicaid system." The Medicaid program provides … transportation program statewide: LogistiCare Solutions LLC and Medical Answering Services LLC. These companies were reimbursed nearly $180 million over …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … in an accurate and timely manner. However, the town board is not providing adequate oversight of the clerk’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0V.3.E Programs – V. Chart of Accounts (COA) Governance
… from Appropriation Bill Copy (i.e. all capital letters line). OSC is responsible for requesting any new major … from Appropriation Bill Copy (i.e. all capital letters line). Level 5- Budgetary Program- Directly relates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program … control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields … Governance of the SFS will encompass many topics in the SFS Program including Chart of Accounts COA cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceXVI.3.K Interim Reporting – XVI. Financial Reporting
… unusual, or infrequently occurring items; (b) significant effects of changes in accounting principles or practices from … estimates that are material to the interim period and the effects of any adjustments made to prior interim periods in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDetermination of Residency for Tuition Purposes (Follow-Up)
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followState Agencies Bulletin No. 2229
… Loc Pay - 8 hour (LCA) $2477.80 Seas Loc Over 1520 - 8 hr. (LCB) $1.63/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2477.80 Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalCUNY Bulletin No. CU-805
… Purpose: The purpose of this bulletin is to provide the City University of New York instructions … Background: The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and administered under … City health benefits when other non-City group coverage is available. The employee must complete the Health Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-805-city-university-new-york-cuny-health-benefits-buy-outMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… status of the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care … status of the 11 recommendations made in our initial audit report Medicaid Managed Care Organization Fraud and Abuse …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followSafety of Seized Dogs (Follow-Up)
… public safety; does not have an official identification tag while not on the owner’s premises; or is licensed but not … including peeling paint, undersized cages, a leaking roof, and recently expired food. We also found nine seized …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followCUNY Bulletin No. CU-852
… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees: All employees of the City … are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. Background: The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-outCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds and remit …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Spencerport Central School District – Employee Benefits (2025M-65)
… separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to … authorized and accurate before making payment. From July 1, 2023 through January 31, 2025, District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit … of $510,000. Audit Summary The Board did not pay ALS employees only the amounts to which they were entitled. The … The Board did not pay ALS employees only the amounts to which they were entitled The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Department of Transportation Bulletin No. DOT-47
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2025-2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2024-2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceState Comptroller DiNapoli Releases Municipal & School Audits
… balances, allowing excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway … from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The board developed and … capital plans until the Cayuga County Health Department forced the board to submit a plan. The audit included 11 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0