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City of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of $23,074. Based on the results of our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… willing, and able to work and have earned sufficient wages in covered employment. Individuals who are incarcerated are … these procedures were not always effective or timely in identifying and discontinuing inappropriate payments. … inappropriate social welfare benefit payments. 351 inmates in these five counties received almost $325,000 in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … if district officials obtained competitive quotes in compliance with the district’s purchasing policy. Although …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed … of approximately $560,000 from the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… years ended June 30, 2015, auditors identified $1,727,960 in reported costs that did not comply with SED requirements for reimbursement, including $1,519,114 in improperly calculated parent agency administrative … (NYSHIP): Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program (2016-D-1) …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… a review of timecards for office staff and supervisors. In addition, village officials do not review the payroll … County) The board president did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… audits have been issued. The Academy Charter School – Credit Card Expenditures (Nassau County) School officials did … written fund balance policy. Cheektowaga-Maryvale Union Free School District – Continuing Education (Erie … project. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-731
… Employees Eligible CUNY employees electing to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees electing to participate in the Health Benefits Buy-Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outThe VendRep System
… for approval to the Office of the State Comptroller. Log in or create an account to get started. Using the online … the online option, it must notify prospective bidders in the solicitation document. (Use the specific language … of the VendRep System Welcome Package. ) Things to keep in mind: Completion of the online questionnaire does not …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemVendor Responsibility Review Process
… the contract on the Vendor Responsibility Questionnaire, if required. The State contracting entity must fully review … information, see How to Conduct a Responsibility Review. What must be filed For each contract, the State contracting … see How to Make a Responsibility Determination. What happens after filing Our office will review the Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processMedicaid Program – Claims Processing Activity April 1, 2025 Through September 30, 2025
… and resulted in correct payments to providers. However, we also identified the need for improvement in the processing … payments, as follows: $6.3 million was paid for managed care premiums on behalf of Medicaid members who should not … $3.4 million of the improper payments was recovered. We also identified 14 Medicaid providers who were charged …
https://www.osc.ny.gov/state-agencies/audits/2026/06/17/medicaid-program-claims-processing-activity-april-1-2025-through-september-30-2025State Comptroller DiNapoli Releases Audits
… require remedial courses, and nearly half never graduate. In general, college readiness refers to the set of skills, … a high school student should have before enrollment in their first year of college, as well as the ability for … freshman-level college coursework. A prior audit, issued in October 2022, found that, overall, New York City Public …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… that the charges were for a valid school purpose. In addition, none of the 186 purchases had evidence of … completed the mandatory fiscal oversight training in a timely manner or ensure that the treasurer filed the … report district receipts and disbursements accurately and in a timely manner. The former treasurer inaccurately …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in 2018 and members were appointed in March 2018. It is comprised of investment, financial, … the investment risks and opportunities of climate change. In the report released today, the panel offered a series of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelOpinion 90-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … they are entitled to overtime compensation as provided in the FLSA regardless of whether the municipality has acted … to implement an overtime compensation program as provided in section 90 of the General Municipal Law. Compensatory time …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … as needed in another area of the fire district? (3) What is the appropriate procedure for disbursing unexpended moneys … Whether it is in the public interest to establish the proposed zones …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- … Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW … TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 2.7% $1,041,936,351 2.0% $79,253 Agriculture, Forestry, Fishing and Hunting 3,736 0.8% $275,349,343 0.5% $73,702 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… regulations, and whether there are on-site deterrents put in place by TBTA related to cashless tolling at the Henry … tunnels which interconnect parts of New York City. Created in 1933, TBTA serves more than 290 million vehicles per year … more traffic than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees