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Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … for inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), … the variable costs associated with individual patient treatment. Key Findings Since the implementation of the APR …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsAttica Central School District – Financial Management (2022M-103)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Village of Hewlett Bay Park – Financial Management (2022M-30)
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could … records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Subway Wait Assessment
… Number 1 train, a local service train that runs from 242nd Street in the Bronx to South Ferry in downtown Manhattan, … not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations had the second, third, and fourth …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAkron Fire Department – Financial Activities (2014M-196)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … provides fire protection services to the Village and the Town of Newstead. The Department’s expenses for the … to ensure that financial activity was properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Medina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Pelham - Information Technology (2019M-77)
… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Collection of Fines Related to Tenant Complaints
… between January 1, 2016 and September 30, 2018. About the Program Homes and Community Renewal consists of New York … January 1, 2016 and September 30, 2018, 22,761 complaints from rent-regulated tenants were filed by ORA. Our audit … and regulations are different for rent-controlled units inside and outside of New York City. As a result, tenants …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCompliance With Navigation Law
… ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation … fatalities, and injuries by waterway for the year. In tandem with data from past years, Parks uses the … and inform the public about recreational boating activity in the State. Key Findings We found Parks has developed and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawNatural Gas Damage Compensation Fund
… the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation fund. Memo Bill Text Status … the natural gas production contamination response and compensation program and creates the New York natural gas …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fundAbout the Academy
… A 26-year Retired Combat Veteran of the US Navy, Dan was a certified Master Trainer and a faculty advisor at the US Navy … advanced leadership and management course; and served as a certified military financial planner. Dan graduated with … of Science in Accounting and a Minor in Economics. He is a Certified Internal Auditor and a member of The Institute of …
https://www.osc.ny.gov/local-government/academy/about-academyComptroller DiNapoli's Legislative Program
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2025: Passed by the Assembly Prohibits Campaign Contributions by Certain … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2015 –2016
… 337 of the laws of 2016 – A.7292-C (Farrell) / S.5601-C (Golden) – Makes technical changes relating to categorizing … 123 of the Laws of 2016 – A.9348 (Abbate) / S.7212 (Golden) – Eliminates the requirement that an application for …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Natural Gas Damage Compensation Fund
… the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation fund. Memo Bill Text Status … the natural gas production contamination response and compensation program and creates the New York natural gas …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-0Retirees Contribute - Statewide
Workers who have retired from service in State and local government play an important role in New York State's economy.
https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdfFire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2022 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-fsms-munis.pdfNot-For-Profit Prompt Contracting Annual Report - 2022 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/prompt-contracting-report-2022.pdf