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Food Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up) (2025-F-27)
To determine the extent of implementation of the one recommendation included in our initial audit report, Application Review and Site Permitting for Major Renewable Energy Projects (Report 2023-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f27.pdfTown of Ridgeway – Health Insurance Benefits (2025M-95)
… Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former … (Policy). Audit Summary The Board did not authorize or monitor health insurance benefits for current and former … pay some or all the associated health insurance premiums. Monitor health insurance premium contributions or ensure …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … meaningful performance measures and has not set targets for the performance measures it has established. RSS claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… the onset of the COVID-19 pandemic, including ventilators and x-ray machines, that now sits unused in storage … across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit … sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli: Better Oversight Needed for Youth Jobs Programs
… were accurate. "The New York Youth Jobs Program’s goal is to encourage companies to hire young people in need of employment, but better … excess credit of $69,518. Tax officials stated that they have begun action to recover the excess credit. Auditors also …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsHoltsville Fire District – Financial Management (2025M-4)
… not properly establish two capital reserve funds. Board meeting minutes from 1972 (the year the District was … mention the reserve funds and balances at the time of the meeting. However, there was no Board resolution or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … for the imposition of a penalty of 10% on any water bill not paid within thirty days after the due date. We … lien on real property and are added to the user's city tax bill. Under the city's water rent schedule, most residences, …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Wall Street Profits for 2014 May Not Reach 2013 Level
… a price for behavior that contributed to the financial crisis,”DiNapoli said. “While the securities industry in New … trends suggest that bonuses could be higher for the third consecutive year, supplemented by bonuses deferred from … of 2014. In 1990, New York City accounted for nearly one-third of all national securities industry employment. New …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… 2025 risk undermining the strength and competitiveness of New York’s higher education sector and the social and economic benefits it generates, according to a new analysis from State Comptroller Thomas P. DiNapoli. “New York has long benefited from outstanding institutions of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyPreston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… and cemetery department collections and code enforcement permit collections totaling $71,992 were deposited an average …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … his company’s interests or abstain or recuse himself from approving claims and warrants. The district has been … failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… progress addressing the problems identified in the initial audit. Of the four prior audit recommendations, two were implemented and two were … implemented. Department of Environmental Conservation (DEC): Oversight of Waste Tire Site Cleanup and Use of Waste …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections … 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesHammondsport Central School District – Multiyear Planning (2024M-54)
… officials established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently appropriating … officials established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256