Search
Truxton Fire District – Audit Follow-Up (2022M-123-F)
… Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … the Truxton Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … their money is being spent appropriately and effectively.” City of Johnstown – Internal Controls Over Payroll (Fulton …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… Program at various high schools after regular school hours, from 3:00 p.m. until 7:00 p.m. Students enrolled in … He instructed certain Twilight staff members to claim hours on their timecard based on the amount of money that was … Cecile pled guilty to Corrupting the Government in the 3 rd Degree, a felony, and Nichole Murray pled guilty to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller DiNapoli Releases Municipal Audits
… appropriate, accurate and approved. Village of Argyle – Water Billings and Collections (Washington County) Officials did not provide adequate oversight of water billing and collections. As a result, delinquent … were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… and that they take steps to reduce their greenhouse gas emissions. About the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… were to determine if the Department of Health (Department) is ensuring that the registration, licensing, and inspection … exposure can cause serious bodily harm. The Department is responsible for the supervision and regulation of … time frames by relying on a buffer. The buffer is intended to allow for more flexibility and logical …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 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 equipment had 768 service tickets. However, for six of the 18, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… of Health (Department), provides a wide range of medical services to individuals who are economically disadvantaged … and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed … such as gauze and wipes. As part of the Medicaid nursing home reimbursement rates, recipients in nursing homes are to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… document reasons why maintenance is not completed; make a daily list of inoperable cameras and alarms and track their …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderOpinion 2010-2
… -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A town water … elected board of commissioners is not required to sell vehicles that are no longer needed for district purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Opinion 90-60
… contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment … (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an … Whether an agreement would violate General Municipal Law 109b …
https://www.osc.ny.gov/legal-opinions/opinion-90-60State Contract and Payment Actions in December
… & Jaeckle Corp. to replace pumps, heat exchangers and domestic water chillers at the Governor Nelson A. Rockefeller … for benefit services for the Mental Health & Substance Abuse Program of the Empire Plan. State Education Department …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. … the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… can withstand repeated use (e.g., wheelchairs) for the treatment of a specific medical condition. A prosthetic … are not to be made for DMEPOS when the cost of these items is included in the rate. Moreover, it is the dispensing … while recipients were residing in nursing homes. The audit covered the period from January 2016 to December 2020. The …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfVertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… academic uses. Radioactive materials can be used safely for diagnostic and therapeutic purposes, to test new drugs, … approximately 9,900 radiation equipment facilities that use diagnostic, mammography, and stereotactic equipment. Failure to promptly register, license, inspect, or follow up on facilities that use …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits