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State Comptroller DiNapoli Releases Municipal & School Audits
… scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.12.C State Responsibility – IX. Federal Grants
… the Division of the Budget (DOB), which partners with the Office of the State Comptroller (OSC) on virtually all … CMIA contacts, usually located in the budget or finance office, who are regarded as the state’s subject matter … to the Division of the Budget DOB which partners with the Office of the State Comptroller OSC on virtually all aspects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityCuba-Rushford Central School District - Financial Management (2020M-7)
… beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Selected Financial Management and Administrative Practices
… the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our audit … Prepare each Annual Report to the State Comptroller in compliance with the Regulation. Other Related Audit/Report of … of the Nassau County Public Administrator NCPA operates in compliance with governing statutes and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… records. As a result, the board’s ability to make informed financial decisions was inhibited because the village’s true … The mayor anticipates that the city’s reported operating results in the 2023 audited financial statements will be … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Improper Payments to a Physical Therapist (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Improper Payments to a Physical … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for the elderly and disabled. Individuals enrolled in both programs are commonly referred to as “dual-eligible.” …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followState Contract and Payment Actions in July
… environmental beautification services statewide. Public Service Commission $249.2 million for the Utility Arrears … to National Grid New York City Utility, $9.8 million to Long Island Power Authority, $9 million to Rochester Gas & Electric Corp., $5.8 million to New York State Electric & Gas …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Municipal Audits
… vendor claims. All contracts contained terms for corporate compliance, holding providers to all county, federal, state …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should … This section provides an overview and guidance to Business Units regarding voucher workflow in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleStrengthening New York’s Infrastructure: Spending Trends and Planning Challenges, August 2019
This report outlines trends in State capital spending and the allocation of dollars among various purposes and financing sources.
https://www.osc.ny.gov/files/reports/special-topics/pdf/capital-report-2019.pdfTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are chronically … Medicaid pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260DiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to … financial plan update . “Amid a number of setbacks, New York City’s economy continues to show resilience, … Report Review of the Financial Plan of the City of New York Related Reports and Analysis Update on New York City …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… nationwide for milk and other dairy production, as well as wine, apples, maple syrup and other products. “New York’s … cottage cheese and sour cream, and was the second-largest wine producer in 2013, with 34 million gallons. The state …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… required under the Single Audit Act and to review compliance with the cash management of federal funds. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDiNapoli: Fiscal Stress Remains Low in Villages
… Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office evaluated and scored 539 villages, which predominantly have a fiscal … Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress DiNapolis office …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesTown of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight practices for … The purpose of our audit was to examine the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158