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State Comptroller DiNapoli Releases Audits
… Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included … prompt attention, including: $1.9 million that was paid for inpatient claims that were billed at a higher level of … than what was actually provided; $1.4 million was paid for newborn birth claims that contained inaccurate birth …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … both before and during the COVID pandemic, according to an audit released today by State Comptroller Thomas P. … the lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … County) District officials did not properly bill tuition for nonresident foster care students enrolled at the … of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits … supported or approved. Auditors reviewed leave records for 27 of the town’s 80 employees and determined that 373.5 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… controls or develop written policies and procedures for these duties. As a result, auditors determined that … potentially overpaid 11 employees by a total of $44,301 for leave accrual payments. Officials also paid five … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The clerk …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … (1,396), Fire Department (17,095), Administration for Children’s Services (6,455), Department of Health and … a reported decline of at least 50% of tracked services. For example, the Law Department saw the number of cases …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyFreedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … or portions thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller … advise security that you are visiting to submit a request for FOIL records. Records require review prior to release. As …
https://www.osc.ny.gov/help/foilMachias Fire District – Financial Operations (2026M-14)
… and fire district residents, and protecting public funds from misuse. The District’s budgeted appropriations for 2023, … Section 176-e. The Treasurer did not properly perform bank reconciliations or submit bank statements and bank … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 92-43
… Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's … and Duties (necessity to obtain prior town board approval for purchases); (purchases governed by town board's policies … town board approval is required by the superintendent for purchases of materials for highway repair and improvement …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… these budget estimate requirements. August 10, 1998 Harold H. Malkmes, Superintendent of Highways Town of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … and 50 percent from its own hydropower. Applications for the RNY power program are incorporated into an online … NYPA staff and competitively scored using two models (one for job retention and one for job expansion), which apply the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… DiNapoli said. “The securities sector was a buffer for state and city revenues during the pandemic. As the … impact state and city coffers. Continued support for other sectors that have been slow to recover is needed to … Challenging market conditions persist, and profits for the third and fourth quarters may see further declines. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsState Agencies Bulletin No. 741
… Pay history is incorrect Background Restricted access for agencies to various PayServ panels necessitates that … Agency Actions Agencies should submit a DTA/COR request for the following JOB actions: Hire, Rehire, Paid Leave of … and should be F. Agencies should submit a DTA/COR request for the following actions where the effective date is or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureTravel Advisory No. 16
… GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference: Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance: The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsOpinion 90-53
… a municipal corporation may contract with private parties for the performance of only those of its functions which may … corporation may not contract with a private party for services involving the performance of its police powers … party to perform the function of assessing real property for the village or, to the extent they involve the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli Audit Praises Waterville Central School District
… P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their … background clearance, Waterville is setting an example for other districts.” State education law requires that all … the safety of students. Auditors reviewed records for 10 full-time employees and five sports officials in Waterville …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s work. Town of Rush …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1College of Optometry – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … We found that the selected employee was responsible for arranging travel for other College staff members, charging these travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses