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Quality of Internal Control Certification

… The Division reported that its internal audit function was only partially compliant with generally accepted professional …

Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy

… January 1, 2008 through December 13, 2011. Background The New York State Medicaid Program provides prescription drug coverage …

DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year

… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Town of Carroll , Cortlandville Fire Department , Town of Milford , Raquette Lake Fire … P DiNapoli today announced his office completed audits of the Town of Carroll Cortlandville Fire Department Town of …

Area #12 – Information Technology Contingency Planning – Information Technology Governance

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … To assess the extent of implementation of the four recommendations …

State Comptroller DiNapoli Releases Municipal & School Audits

… City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester County) SHP training was provided to employees and elected officials. … and one elected official did not complete the annual training. Germantown Central School District – Payroll …

DiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution

… the Town of Marion, Eileen Steurrys, was sentenced today to serve six months in jail and pay over $59,000 in restitution after her … from the Court and altering records in an effort to hide her crimes. “Ms. Steurrys thought she could abuse her … for the Town of Marion Eileen Steurrys was sentenced today to serve six months in jail and pay over $59000 in restitution …

New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan

… with the Centers for Medicare & Medicaid Services (CMS) to ensure Medicare enrollment information is accurate so … transfer issues between Civil Service, CVS Caremark, and CMS. During the audit period, Civil Service and CVS Caremark …

XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management

… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative delivery method, for capital projects 2 located in New York State related to … Development Authority and the Battery Park City Authority for capital projects. New York State Department of …

State Comptroller DiNapoli Releases Municipal Audits

… learned that a large-scale timber operation would be the only type of local industry that could take advantage of the …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… electronic submission) at the time of our audit, of which only a small portion was entered into an electronic system …

Efforts to Collect Delinquent Taxes

… Division. Not all debts include a tax amount; some include only penalties and/or interest. There could be just a penalty …

Economic and Demographic Trends – 2021 Financial Condition Report

… In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline … employment. New York City lost the highest percentage of jobs of any region (11.1 percent) while the Capital Region … and business services and transportation, trade, and utilities—together make up 26.0 percent.   New …

State Comptroller DiNapoli Releases Municipal Audits

… on the town’s finances. They determined the general and highway fund revenues are potentially overestimated by $25,000. In addition, highway fund appropriations are underestimated by at least … needed to replace revenue shortfalls and to supplement the highway fund. The deficit in the highway fund is estimated at …

Ethics Oversight (2020-MS-1)

… [pdf] , Chautauqua [pdf] , Chemung [pdf] , Genesee [pdf] , St. Lawrence [pdf] , Steuben [pdf] , Suffolk [pdf] and … [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit …

Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process

… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial … 3 See Records Retention Schedules published by the New York State Department of Education at …

Efforts to Collect Delinquent Taxes (Follow-Up)

… Finance’s (Department) mission is to efficiently collect tax revenues in support of State services and programs while … acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer … is making adequate efforts, in accordance with Department policy, to collect unpaid amounts – including taxes, …

Compliance With Special Education Regulations for the Provision of Services (Follow-Up)

… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …

City of Lockport – Budget Review (B22-1-8)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter … New York Office of the State Comptroller City of Lockport Budget Review 2022 …