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Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had 768 service tickets. However, for six of the 18, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followTown of Lockport – Building Permit Fee Collections (2025M-56)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Opinion 96-23
… are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… Purpose To determine whether mainstream managed care organizations … (MCOs) are submitting accurate administrative costs to the Department of Health (Department) and whether the … To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Comptroller DiNapoli Releases Audits
… February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in providing its colleges with sufficient guidance and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… services to children with disabilities between the ages of three and five years. For the three fiscal years ended June 30, 2014, auditors identified … consultant costs, and $396 in non-reimbursable food costs. State Education Department: Hawthorne Foundation …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit released today by State Comptroller Thomas P. … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesState Comptroller DiNapoli Releases Audits
… Civil Service. As a result, Civil Service is due $453,029 in rebates. Department of Civil Service: New York State … ESD has provided millions of dollars to private companies in high-tech sectors with the goal of creating jobs and … and Maintenance (2020-F-14) (Follow-up) An audit issued in January 2019 found that, of the 51 projects that were …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsAudit Finds Construction Delays in Public Housing Program Across New York State
… “Our audit found substantial delays in the awarding of construction contracts, questionable contractor selections and contract changes that led to … bathrooms as well as boiler upgrades. However, the first construction contract ($16,500 for electrical work) wasn’t …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Capital Program is the latest approved capital program, with an original budget of $29.57 billion. After previous … no evidence that the contractor’s quality staff were on site even though they are required to be full time. For the … audit. Read the report , or go to: https://osc.state.ny.us/audits/allaudits/093019/sga-2019-18s15.pdf Find out how …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the town complies with various laws and maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year … Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … audit of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant property … be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic … Municipal Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State 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/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… $13 million has not been billed or collected from commercial casinos for oversight costs. The commission also … Department of Finance (DOF): Selected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30) An … two had been partially implemented. New York State Health Insurance Program: UnitedHealthcare: Out-of-Network Providers …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOversight of the Title Insurance Industry
… of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope … is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects … 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, DFS reported $11.9 billion in net …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryVI.I Overview – VI. Budgets
… that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government and new industries, but is troubled by high … properties, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of … The city of Albanys economy has been stabilized by state government and new industries but is troubled by high …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Comptroller DiNapoli Releases Audits
… Program – CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … Office of Information Technology Services – Windows Domain Administration and Management (2022-S-19) As part of its … Directory and the associated domain controllers ultimately control access and authorization in a Microsoft Windows …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 53
… on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersFrontier Central School District - Procurement of Professional Services (2018M-98)
… Audit Objective Determine whether the District procured professional services in accordance with Board policies and … developed adequate written procedures for procuring professional services. The District selected and paid nine professional service providers $466,960, but could not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018m