Search
Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Delaware County , Fulton County Industrial Development Agency , Village of … City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget … departments reviewed adequately monitored vehicle usage. Fulton County Industrial Development Agency – PILOT Program …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsSky Light Center Inc. – Supported Housing Program
… supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and provide necessary related services. Sky Light … his personal property, and rental payments for unoccupied apartments. Sky Light officials cannot account for over …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programCollection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services … accounted for and distributed all Fee revenue due to the State and whether the Division of Criminal Justice … To determine whether the Department of Financial Services …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … Medicaid services their recipients require, which includes pharmacy services. Many recipients have other third-party … audit period, HMS’ third-party liability recoveries on MCO pharmacy payments totaled about $118 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsCity of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4The Domestic Relations Order – Divorce and Your Benefits
… of divorce or settlement agreement alone). If either party disputes the terms of the DRO on file with NYSLRS, they … Section 414 (P) (9)). The spousal notification, spousal consent and surviving spouse protections of ERISA do not …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … to providing polling places and the compensation of election officers in each election district are city, town or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Incentives for Non-Profit Service Providers’ Recruiting and Retention Efforts
… Objective To determine whether the Office for People With Developmental Disabilities (OPWDD) provided adequate oversight of non-profit service providers’ use of funding to recruit … To determine whether the Office for People With Developmental Disabilities OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/incentives-non-profit-service-providers-recruiting-and-retention-effortsDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processAdministrative Hearings
… request has been denied. If you wish to request a hearing, the NYSLRS Hearing Administration Bureau must receive your … date of this letter. You will receive a Notice of Hearing at least three weeks prior to your scheduled hearing date. … staff will send each applicant an email invitation. On the day of the scheduled hearing, you will “join” the …
https://www.osc.ny.gov/retirement/members/administrative-hearingsMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2016 … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… Fireman’s Association (VFA) former Fire Chief Duane Royal pleaded guilty Wednesday to petit larceny for stealing … of the New York State Police, we were able to hold Mr. Royal accountable and obtain full restitution for the fire … have when agencies work together on the public's behalf.” Royal, 55, admitted gassing up at the VFA pump and using his …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango … P DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Access Controls and Vulnerability Management
… risks associated with unauthorized access to systems and data. The audit covered the period from January 2025 to July … associated with unauthorized access to its systems and data. Due to the confidential nature of our audit findings, … risks associated with unauthorized access to systems and data …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether Metropolitan College of New York complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… eligible students. Schools receiving TAP payments certify student eligibility. For the three academic years ended June … not approved by the State Education Department, one student who did not meet the citizenship requirement, and one … that school officials comply with requirements relating to posting TAP awards, student citizenship, and State residency. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeCentral New York Regional Market Authority – Financial Condition (2024M-18)
… and address critical infrastructure needs and fill vacant rental space. Authority officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… lodging per diem rates. Although the District has hourly payroll expenditures that total approximately $81,000 per … and implement timekeeping procedures that require all payroll activity, including overtime, to be properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for the period January 1, … Town of Gardiner Selected Financial Activities 2013M67 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67