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Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… are justified for the vehicles. VFO staff also monitor the open invoices in the vendor’s system and must authorize all … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Audits
… OGS had reduced leased warehouse space by 434,266 square feet and realized a cost savings of $1,699,020 from Jan. 1, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… The state Department of Health (DOH) can save hundreds of millions of dollars in … its oversight of enrollment in Medicaid and other public health plans, according to two audits released today by State … The state Department of Health DOH can save hundreds of millions of dollars in costs …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… to delays and cost overruns,” DiNapoli said. “These are red flags that fall within the MTA’s power to fix. As the MTA …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 96-23
… are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and … by law to a particular officer, shall be brought in the name of the state. We do not believe that this provision … property or rights for which it is liable, shall be in the name of the town . [emphasis added] Again, this provision …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Audit Finds Construction Delays in Public Housing Program Across New York State
… housing authorities and DHCR. The Comptroller’s office does not have a role in approving these contracts or change …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 … contribute.) See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing … their plan’s minimum service requirement, regardless of age. Members in regular plans can retire with full benefits …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … are economically disadvantaged and/or have special health care needs. The New York State Medicaid program is … recipients receive their services through Medicaid managed care. Under managed care, Medicaid pays MCOs a monthly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Comptroller DiNapoli Releases Audits
… to which it is entitled. In particular, the department does not have adequate controls to ensure that all eligible …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… routine financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The former Supervisor … with our recommendations and indicated that they have plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Audits
… and Markets: Oversight of the Farm-to-School Program (2020-S-9) The department needs to improve monitoring of both … properly surplussing vehicles following a process that is fair and complies with state requirements. In a follow-up, … Auditors identified 1,208 errors totaling more than $4.28 million as part of daily audits. In addition, they …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… “Students who are unable to register for or complete courses needed for their majors may take longer to graduate, … may make it harder to graduate or force some out of school. I am encouraged that CUNY is acting on our … determined that students who cannot register for required courses may face extra semesters of study. These students may …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesOpinion 92-32
… Pursuant to Article 5-K, a town is authorized, after due notice and public hearing, to purchase historical or cultural … quality of the buildings and structures , after public notice is given at least thirty days prior to the anticipated … if the mortgage is to require repayment over the term thereof without interest, the town must satisfy itself …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial Conditions at Selected … and supervision by the Division of Housing and Community Renewal (DHCR). From a sample of five developments, auditors …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in 2020, officials delayed highway improvements from 2020 to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… MTA is required to issue an annual report on its mission statement, measurements, and performance indicators. One of … problems identified in the initial report. New York City Health and Hospitals Corp. Oversight of Nurse Hiring and … (2019-F-45) An audit issued in July 2018 found that, while Health and Hospitals generally complied with its policies for …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits