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Child Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not establish or adopt up-to-date long-term capital and financial plans. The district … five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement … of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring … To determine the adequacy of the New York City Department of Educations monitoring of Universal …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled … represented the other state residencies for 35% of the premium payments in our total audit results. Following is a … since February 7, 2020, but Medicaid made 45 monthly premium payments totaling $100,859 on behalf of the member …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingTown of Lewis – Records and Reports (2025M-17)
… complete and accurate accounting records and reports. As a result, the Board lacked reliable records and reports to … fund has subsidized the water district’s operations. As a result, only taxpayers within the water district benefited … complete and accurate accounting records and reports As a result the Board lacked reliable records and reports to …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Agencies Bulletin No. 1961
… Box Checked Defined Benefit NYSLRS Plan (i.e., ERS, PFRS) Yes Yes Yes Yes No Yes No No No Defined Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Comptroller DiNapoli Releases State Audits
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57) Medicaid made $12,378,309 in overpayments for low birth weight payments that did not meet the necessary … payments for special items are made in accordance with hospital agreements, and made significant progress to ensure …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsElba Fire Department – Controls Over Financial Activities (2014M-286)
… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is … addressing the procurement of professional services and prescribing methods for soliciting competition for such …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Accounts Payable Advisory No. 69
… card. Agencies are now required to include the “Employee ID” associated with the cardholder (Citibank) or driver … State credit cards, agencies must ensure the “Employee ID” field contains the employee’s identification number (or N number) in the proper format. Reference : Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsState Comptroller DiNapoli Releases Audits
… not justified under the terms of the relevant incentive plan, were distributed in error, or were miscalculated. In a … Auditors reviewed files for a random sample of 200 direct hire and 98 temporary nurses from five HHC facilities … and were continuously monitored after hire. Of the 200 direct hire nurses in the sample, 41 (21 percent) had not …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-137
… DR, SG, S9, SK, SD, SY, 87 and unrepresented employees in CT, 86, and 88 Effective Date(s) Pay Period 13L, paychecks … where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security … If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … percent this year, reaching $56.6 billion and accounting for more than one in every three dollars in the state budget. … three fiscal years, of which nearly half has been used for budget relief. Another $461 million of these one-time …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … increase flows from a proposal to extend the top personal income tax rate of 8.82 percent, currently scheduled to … $7.3 billion commitment for the Authority’s current capital plan. However, financing sources for the majority of …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Agencies Bulletin No. 280
… the laws of 1979 are ineligible for the payment. Effective Date(s) Vacation Exchange payments will be made in a separate … Eligible employees who were part-time during the filing period and had the appropriate number of pro-rated … sum payment. Example: An employee who was 50% during the filing period who had at least 17 days of vacation credits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed inappropriate computer … and applicant treatment, and high vacancy rates in public housing, according to New York State Comptroller Thomas P. … An audit of the Tonawanda Housing Authority THA has revealed inappropriate computer …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated … oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of … To determine whether the Department of Health adequately monitors designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Comptroller DiNapoli Releases State Audits
… issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank Accounts (2015-S-92) CUNY officials provided auditors with a list of 24 bank … monitoring of bank accounts, which increase the risk that college personnel could conduct transactions using …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits