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Comptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … Limited-Competition Contracts (2013-N-2) Auditors found ACS officials did not always comply with the Procurement … certain non-competitive and limited-competition contracts. ACS officials did not provide sufficient oversight of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to change student … authorization, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Student … Employees in six upstate New York school districts had inappropriate computer access …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in … From must equal. Appropriated transfers must use the account codes 60830 “Appropriated Transfers to Other Funds” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
To assess the extent of implementation of the nine recommendations included in our initial audit report New York City Department of Homeless Services Oversight of Contract Expenditures of Institute for Community Living Inc Report 2020N4
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteOversight of Study Abroad Programs
… SUNY OGA generally ensured campuses had agreements in place with the foreign institutions they partnered with and … at one campus, and SUNY OGA did not have any procedures in place to follow up with campuses to ensure they were …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsInternal Control System Components
… of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary … components of internal control that must be addressed by each system: control environment, control activities, risk …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOversight of Contract Expenditures of Palladia, Inc.
… contracted services. The expenses are reported by Palladia on its annual Consolidated Fiscal Reports and are subject to …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Drug Disposal
… to April 27, 2019. About the Program Unused, unwanted, and expired pharmaceuticals present a range of potentially … misuse, abuse, and addiction. Therefore, unwanted and expired pharmaceuticals must be disposed of to mitigate those … and are thus responsible for ensuring that any unused, expired, or otherwise unwanted drugs are properly disposed …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOversight of Runaway and Homeless Youth
… Counties that operate certified RHY programs can opt in to receive RHY funding from OCFS. Every county – …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthLead Contamination of State Armories
… were built with an indoor firing range (IFR), used for training purposes. The firing of weapons inside the IFR … of safety measures such as posting warning signs and training all armory employees in lead hazard awareness. ARNG … museum in a former armory building. Lead hazard awareness training was not provided to employees at three armories. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesMedicaid Program – Managed Care Payments to Unenrolled Providers
… PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed the MCOs made … in payments made by the five MCOs.) We identified $9.6 million in improper MCO payments to providers (in-network … and providers who were denied Medicaid enrollment, and take appropriate corrective steps. Enhance monitoring over …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceCity of Lockport – Budget Review (B20-1-9)
… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has … Alternative Asset Management for opportunistic investments through its Emerging Manager Program. DiNapoli made the … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsState Comptroller DiNapoli Releases Audits
… Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A program’s eligibility for certification is contingent on the results of an OASAS … the federally funded areas of all armories were tested for lead and that necessary steps were taken to address …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Beekmantown , Town of Carlton , Poughkeepsie Housing Authority , Town of Sheldon , Walton … and only made one deposit at the end of each month. Poughkeepsie Housing Authority – Procurement and Information … completed audits of Town of Beekmantown Town of Carlton Poughkeepsie Housing Authority Town of Sheldon Walton Fire …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2