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State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary balance can be achieved through targeted …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetIX.12.H Key CMIA Documents – IX. Federal Grants
… Annually OSC, DOB, and lead state agencies responsible for administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: Annual … Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… & Local Retirement System (NYSLRS). Cesar was sentenced to a one year conditional discharge and 75 hours of community … state and federal agencies to prosecute those who commit crime." Cesar was arrested on July 20 after he requested a … the same amount. Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Sheriff’s Office and Wyoming County District Attorney Donald G. O’Geen. The investigation found that between …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementReview of Trivision Tek Group, Inc.
… ESD and as a subcontractor to Currier McCabe & Associates (CMA) under its contract with the New York State Department of … for services previously paid for, or were payable by, CMA and for services never performed. This includes $330,200 … services Trivision performed as a subcontractor to CMA at the New York State Department of Health (DOH) and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … responsible for public transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyMedicaid Program – Medicare Part D Clawback Payments
… appropriate adjustments are made before the 36-month time frame for refunds expires. Develop a process to verify the reasonableness and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides transportation to medically necessary services for recipients who are unable to obtain transportation on their own. Medicaid providers are required …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… (SED) for approval. Key Recommendations Transparently share capital project details with District voters. Solicit … assurance the District is receiving the lowest possible price. Properly approve change orders and ensure their timely …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90City of Amsterdam – Recreation Department (2023M-29)
… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Housing Authority Administrative Expenditures (2016-MS-2)
… Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … meetings with agency staff and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Freeport Union Free School District – Financial Management (2024M-49)
Determine whether the Freeport Union Free School Districts District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Whitney Point Central School District – Information Technology (2023M-179)
… are not adequately managed and an IT contingency plan is not adopted, the District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Ardsley Union Free School District – Financial Management (2024M-13)
… limit on surplus fund balance and lacks transparency. As a result, the District levied more taxes than needed to fund … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance … or planned to initiate, corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… funding source for capital projects without voter approval is misleading and continues to further diminish the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Montauk Fire District – Board Oversight (2024M-117)
… report – pdf] Audit Objective Determine whether the Montauk Fire District (District) Board of Commissioners … Determine whether the Montauk Fire District District Board of Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117