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Comptroller DiNapoli Releases School Audits
… , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … prior to ordering goods or services. Your Home Public Library – Financial Management (Broome County) The board has not effectively managed the library’s financial condition to adequately safeguard the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services and … are either three or five levels of care that providers bill. The amount of United’s reimbursement depends on the … method for monitoring out-of-network providers who bill for higher-level E/M services. The system that United …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Agencies Bulletin No. 1199
To provide agencies with instructions for processing taxable educational assistance benefits for 2012
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… (DCJS). DiNapoli’s audit reviewed compliance with SORA for more than 3,600 moderate- and high-risk sex offenders … requirements and follow change-of-address policies. For example, ten departments (Broome, Buffalo, Cayuga, Mount … risk level under SORA, failed to verify his address for three consecutive years and the city of Rochester did not …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, even during the COVID-19 pandemic … The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had … manager made proper and supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the manager’s duties … did not remit taxes to the town supervisor at least weekly, as required by state law. The tax collector made one …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former director awarded scholarships (i.e., waived registration fees) without any guidelines, board oversight or …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School 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/2019/06/comptroller-dinapoli-releases-school-auditsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… This program provides us with a real opportunity to make a difference in the lives of people with disabilities. … said Assemblywoman Gunther. "ABLE accounts will help make independence affordable and attainable for those who … more fulfilling lives with greater independence and a sense of community," said Ann Hardiman, executive director of …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementOpinion 89-22
… conditions at an intersection of a town highway and a county road located outside a village, the town has a … traffic control devices itself. You ask whether a town is responsible for the design, installation, maintenance and … road and (2) two county roads. You also ask whether a town is responsible for claims arising from "incidents" occurring …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B23-1-7)
… underestimated the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the … 2024 budget includes overtime funding of $500,000 for the fire department, an increase of $250,000. If officials cannot … health insurance coverage. City officials, including the Mayor, Director of Finance, and Fire Chief, stated that they …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentComptroller DiNapoli Releases State Audits
… review, Davis made full restitution to the state. United HealthCare: Payments for Fraudulent and Improper … County District Court. In a follow-up, auditors determined United made progress addressing the problems identified in …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsVillage of Churchville – Financial Management (2025M-128)
… operating funds is an important financial consideration for village officials, because it is available for appropriation to reduce taxes, fund one-time expenditures … fund balance exceeding the 30 percent maximum limit for the past three fiscal years. For example, when adding …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128