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State Comptroller DiNapoli Releases Municipal & School Audits
… Auditors reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. In addition, a camcorder with a purchase price of $1,700 could not be located or accounted for and a …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… to fare evasion at New York City Transit (Transit) and MTA Bus. Among other actions, the MTA launched the Fare … 2019. Since the initial report was issued, the subway and bus fare evasion rates have increased. The first quarter of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… to obligate by the end of 2024 and spend by the end of 2026. Although federal aid traditionally represents the … which may require adjustments to avoid budget shortfalls. Sales Tax - For most of 2021 and in part of 2022, local … governments: Ensure any ARPA funds are spent before the 2026 deadline. Identify any one-time revenues that were used …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… public authorities jumped $3.5 billion since last reported in 2013, with state and local authorities reporting nearly $60 billion in spending in their latest annual filings, according to a report … public authorities jumped $35 billion since last reported in 2013 with state and local authorities reporting nearly $60 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtDiNapoli: DOH Needs to Improve Drug Rebate Collections
… to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, New York state has been able to recover a portion of Medicaid prescription drug costs by requesting rebates from drug … The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover medications dispensed to …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsDiNapoli Releases Analysis of Revised Executive Budget
… the financial risks posed to New York by unpredictable tax revenues and federal funding, according to a report … larger-than-expected declines in current fiscal year tax collections leave uncertainty that may not be fully … before the April 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… of State Government Accountability and Division of Investigations. The District Attorney thanked the New York … supervision of Executive Assistant District Attorney for Investigations Peter A. Crusco. To date, DiNapoli's audits and investigations have led to over 150 arrests and the ordered …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… with children received an additional $500 payment per child aged 17 and under. Nationally, 162 million payments … ($1,200 for married couples) and $600 per qualifying child; as a result, national payments declined to $141.5 … children increased by nearly $136 million, as the per child amount was increased from $500 to $600. Source: U.S. …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Accounts Payable Advisory No. 43
… changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for adding vendors to SFS - primary contact … X.3 X.3.A Vendor Request Mass Add Updated to include new requirements for adding vendors to SFS - primary contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire … claim. Our audit focused on claims submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating provider located in … To determine whether Eastern Orange Ambulatory Surgery Center LLC waived Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered the period January 1, 2011 through October 31, 2015. … Plan members outofpocket costs and if so to quantify the overpayments made by …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… MWBE certifications and re-certifications were reviewed for the period May 1, 2008 to April 30, 2014. Background The … who renamed the business, but the MWBE’s former name and address were still listed in the Division’s directory in … from speaking directly with the staff (based in New York City) who actually performed MWBE certification reviews. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programNew GASB Standards
… will implement Governmental Accounting Standards Board Statement (GASBS) 101 – Compensated Absences beginning with … on a quarterly basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee … Lease Modification Reporting Template – Lessor (revenue) Statement 96, Subscription-Based IT Arrangements (SBITA) …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsHoltsville Fire District – Financial Management (2025M-4)
The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an additional $1 million into reserve funds This was 45 percent more than the $22 million in transfers planned with no indic
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Poland Central School District – Lead Testing and Reporting (S9-25-20)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … whether the results were posted within the required time period. For Cycle Three, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … lead action level, to all parties or within the required time periods. District officials reported the Cycle Two test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reporting