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Village of Hancock – Insurance Withholdings (2022M-108)
… $19,689. There was no formal Village Board (Board) action to support the contribution rates for dental insurance. Four … Provide oversight over the Clerk and Deputy to ensure the withholdings are calculated correctly and … Reconcile monthly insurance invoices with withholdings to ensure that appropriate amounts are collected. Consult …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period … Clerk did not number claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. … Key Recommendations Present sequentially numbered claims to the Board for audit approval. All claims, except where …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Town of Allen – Claims Audit (2024M-123)
… properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership dues …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Fire District Information: Fire District Training Providers
… The following providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23The Cost of Living in New York City: Transportation
Fueled by inflation, transportation prices in the New York City metropolitan area rose by almost two times as much as overall costs between 2019 and 2022, growing by over 21 percent. Since then, prices have come down.
https://www.osc.ny.gov/files/reports/pdf/report-16-2025.pdfFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… not-for-profit company that is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily … $3 million, pay an additional $1 million in restitution at the time of sentencing, June 15, 2017, and make a full and … fails to pay the full additional $1 million in restitution at sentencing, he will be immediately sentenced to two to six …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax revenue and a decline in federal aid. The city also faces sustained challenges from … a possible recession, federal monetary policy and turmoil in the financial markets, according to a report on the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeState Comptroller DiNapoli Releases Audits
… of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The initiative realized cost savings …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOpinion 89-47
… DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, 176(27), 181: A town …
https://www.osc.ny.gov/legal-opinions/opinion-89-47State Comptroller DiNapoli Releases Audits
… of Health (Medicaid Program) – Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) … eligibility at a time. Auditors initial report, issued on September 17, 2020, identified $47.8 million in improper Medicaid payments on behalf of recipients with multiple active CINs. The follow …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… ensure honey bees entering the State are healthy and free from disease. Additionally, Ag&Mkts did not have support or … of social services (Local Districts) to ensure that all required documents have been included, and assessing … of social services (Local Districts) to ensure that all required documents have been included, and assessing …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … (Genesee County) The board appropriated fund balance in the annual budgets to help finance operations, but these …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1492
… Purpose To explain the new functionality to the New York State Payroll System (PayServ) and procedures … State reporting. The new functionality will also result in changes to the Automated Interface process. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysState Comptroller DiNapoli Releases Audits
… Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … award amounts that were decided based on non-current crime statistics. Auditors also found Program costs that …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 91-27
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded … by local law to authorize the conveyance of real property in a manner other than that provided by subdivision 6 of that … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Former Fire Co. Treasurer Admits Stealing $24K
… credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. … betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors … one to three years of incarceration. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167