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Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Opinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of the housing … under section 18. You ask whether a town may confer the benefits of Public Officers Law, §18 upon employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-17XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… Where a reassigned contract was subject to prior approval by the Office of the State Comptroller (OSC), the … total amount of payments made and to be made to the vendor by the original contracting agency. To reduce the Contract … must reduce both the funds reservation and contract lines on the original contract. A new contract under the Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) … considered when maintenance activities are prioritized. The audit covers the period January 2012 through October 2014. Background The … To determine whether the New York State Canal Corporations Corporation inspection …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all … components of internal control. Our audit scope included the period January 1, 2013 through August 11, 2015. … To determine whether the Workers Compensation Boards management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Capitation Payments to managed care organizations. The audit covered the period from August 1, 2015 through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid … with the maternity care of a recipient. However, MCOs are not eligible to receive SMCPs for maternity cases that …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… was to review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, … percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and … the District had more than $2 million in a debt service reserve that District officials could not associate with any …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the state will appropriate additional money for this program in … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … until after payroll checks are distributed. For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, accurate and current accounting and … this review and precluded auditors from determining the reasonableness of all of the city’s significant revenue …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsTravel Card Transactions
… Department of Economic Development (DED). Background The New York State Travel Manual requires travelers to submit expense …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsEmployer E-News Archive — 2025
… Improper Withholdings Set Up Your Enhanced Reporting Transition Plan Today More Than 2,400 Employers Have Already Made the … 2025 Action Required: Overtime Temporarily Excluded from Tier 6 Contribution Rates Annual Invoice Payment Due New …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Full- and Part-Time Service Credit – State University Police Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-creditFull- and Part-Time Service Credit – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditComptroller DiNapoli Releases State Audits
… credit. Tuition Assistance Program: LaGuardia Community College (2013-T-4) Auditors determined LaGuardia was overpaid …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits