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Heat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and 2019 (July 1, 2017 through … and the use of kitchen ovens and space heaters to address insufficient heat can cause fires and pollute indoor …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables … totaling more than $7 billion. Key Findings Although DOF has controls for matching payments to receivables and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… on the vehicle during maintenance and repairs in SPEAR. Train SFS staff on the process to establish consistency when …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Agencies Bulletin No. 1906
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … check date 04/22/21 (Enter 03/25/2021 Lag or 04/08/2021 Current) Administration check date 04/28/21 (Enter 04/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Fiscal Stress Scores
… Inflation remains a major concern and sales tax growth is slowing in many areas. With the end of extraordinary … highest-ranking designation of “significant stress.” That is down from three in 2020. The city of North Tonawanda and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresVillage of Whitehall – Records and Reports (2026M-9)
… to, the following: We reviewed seven asset and eight liability accounts among the Village’s three operating funds … of the seven asset accounts (71 percent) and all eight liability accounts were inaccurately recorded. For example, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a … The population number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2005-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p … obligation or a duly authorized contractual arrangement under which the municipality receives fair and adequate …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… connotes the estimated period over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and … (see "Government Fixed Asset Inventory Systems", id ., p 32; Memorandum to the Governor by the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Audits
… CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service … rebates, discounts, and other consideration and remit the rebate revenue to Civil Service. A prior audit, issued in … Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… correctly. The suffix of the address should conform to the standard suffix abbreviations (i.e. Avenue-AVE, Street-ST, … SECONDARY NUMBER DID NOT MATCH Verify the suite number or apartment number. INPUT ADDRESS MATCHED TO DPV (Data Point … BUT MISSING SEC. # Verify or enter a suite number or apartment number. HOUSE NUMBER MISSING Street number and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… examined issues related to broadband availability, access and affordability across New York City’s neighborhoods … the Bronx having the highest share of households without access. “Having high-speed internet access is no longer a luxury, but a necessity,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycComptroller DiNapoli Releases State Audits
… edits to prevent improper payments on claims for these services. However, further actions are still needed. Workers' Compensation Board (WCB): Internal Control System Components (2015-S-46) The WCB has recently made significant improvements to its internal control system and, as a result, the current system …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: The State May Have Your Money
… of the $12.5 billion in unclaimed funds belongs to you, a family member or friend,”said DiNapoli. “Fortunately, it is … On average, DiNapoli’s office returns $1 million a day. In most cases, checks are sent to owners within 3-5 days … in the statewide map does not include accounts that have unknown ownership or those with incomplete addresses. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyHigher Education – 2021 Financial Condition Report
… 66,406 other scholarships and awards totaling almost $201 million in aid, including 32,000 Excelsior scholarships … student loan debt balance per capita in the State grew by 11.0 percent from 2016 to 2020, slower than the 13.4 percent … lower than national averages of 6.4 percent in 2020 and 11.1 percent in 2016. The 2020 figures reflect federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … DOH’s eMedNY computer system processes claims submitted by providers for services rendered to Medicaid-eligible … eMedNY reasonably ensured Medicaid claims were submitted by approved providers, were processed in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Medicaid Program – Claims Processing Activity October 1, 2024 Through March 31, 2025
… to providers. The audit covered the period from October 2024 through March 2025, and certain findings included claims …
https://www.osc.ny.gov/state-agencies/audits/2026/03/19/medicaid-program-claims-processing-activity-october-1-2024-through-march-31-2025Medicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2017 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an SED-approved, … years ended June 30, 2015, NIS reported approximately $11.6 million in reimbursable costs on its CFRs for the five …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manual