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Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… As a result, there is significant risk that Company money could be used inappropriately without detection. The … payment. Establish adequate controls to ensure that all money received was properly recorded and deposited. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… are collected. Reconcile monthly insurance invoices with withholdings to ensure that appropriate amounts are collected. Consult with the Village’s attorney to determine whether officials … adjustments. Village officials generally agreed with our recommendations and indicated that they plan to take …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Allen – Claims Audit (2024M-123)
… (Town) Town Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased … paid more for goods and services than necessary. All 105 claims we reviewed had one or more exception, including: 103 …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … to initiate corrective action. … Determine whether Town of Plymouth Town officials accurately recorded Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Releases Audits
… in April 2018 found that DOH incorrectly implemented claims processing system controls to prevent inappropriate … payments identified. Department of Health (DOH): Medicaid Claims Processing Activity April 1, 2018 through Sept. 30, …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… bonuses were down in 2011, reflecting a difficult year on Wall Street,” DiNapoli said. “Profits were down sharply … are not included. The Comptroller’s estimate is based on personal income tax trends and reflects cash bonuses and …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated … plates and a license application check-off box to support New York’s organ donation campaign, according to an audit issued …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under … 31, 2016. Background OMH provides services to New York State residents with mental illness both directly (through State-operated facilities) and indirectly (through service …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 90-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of materials, equipment and supplies through the New York State Office of General Services, and General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion in actual and anticipated spending on capital projects over a … spending over the next five on modifications to buildings, roads, bridges and other critical infrastructure …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1959
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2022. Outreach to employees with uncashed … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… DiNapoli found Medicaid managed care organizations made as much as $1.5 billion in improper and questionable payments to … Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH … and said it is examining the audit findings to determine how to best address the issues raised. However, in its …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programCapital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a significant investment in capital assets, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need … and said its Office of Special Education (OSE) is working on a long-term project for a real-time data system that the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… also did not remit real property taxes to the supervisor on a weekly basis or provide a monthly report of amounts …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal … exemption. Although District officials learned on December 22, 2020 that 28 water outlets exceeded the lead action …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Agencies Bulletin No. 1529
… guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit … batch number that it was issued under. Enter “W-2c” in the Search box and save it as a favorite for future reference. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsComptroller DiNapoli Releases School District Audits
… The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors found claims were not submitted and reimbursed for 273 eligible … Disbursements (Erie County) The board has not appointed a claims auditor to audit claims before payment as required by …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audited annually. Lastly, the Board audits all District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it also … Town Law. For example, the Board approved the payment of claims prior to audit for certain vendors that supply trash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations