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Comptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … reports were submitted to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and … adopted budgets that inappropriately allocated $223,080 in state retirement contributions and medical insurance costs …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,411 contracts for state agencies and public authorities valued at $6.4 billion and approved nearly … 2.1 million payments worth more than $9.5 billion. The office rejected 139 contracts and related transactions valued …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberControls Over the Empire State Supportive Housing Initiative
… wheelchair-using resident was forced to leave their patio entrance unlocked for re-entry while the building’s …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 … its residential programs from March 2020 to April 2022. “Group homes are supposed to offer people with developmental … guidance to the vast majority of their certified group homes. Inconsistent emergency management coordination …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal … and properly reported water test results to the New York State Department of Health. Auditors, however, identified …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Encourages New Yorkers to Save for College
… College Savings account to start saving now to help with the costs of getting a degree. According to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide average student loan balance is $29,700 and … College Savings account to start saving now to help with the costs of getting a degree …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… increased payments. $222,220 was paid for inpatient, clinic, and referred ambulatory claims that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Medicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit … covered the period April 2022 through September 2022, and certain claims going back to January 2022. About the … for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022DiNapoli Report Spotlights New York's Veterans
… York State Common Retirement Fund has a program to provide loans to veterans. The state pension fund partnered with the … a $5 million commitment for fixed-rate small business loans for returning military veterans who are also business … duty may apply, through the NYBDC, for small business loans up to $150,000 to start or expand a business. Review …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9DiNapoli: NYC Retail Sector Battered by Pandemic
… York State have relied primarily on federal assistance to shore up their businesses. Retail firms sought assistance …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off … A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from … her mother’s name to make personal credit card payments, pay for home improvements and buy groceries. Walsh pleaded …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… complete report - pdf] Audit Objective Determine whether the Port Washington Union Free School District (District) … component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… complete report - pdf] Audit Objective Determine whether the Burnt Hills-Ballston Lake Central School District … component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … Determine whether the Burnt HillsBallston Lake Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… from sale of park land 3,476,488 3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 … $ 9,623,472 $34,893,106 The reconciliation of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is presented in an …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Opinion 2000-18
… to the joint fire district. This is in response to your request for our opinion with respect to several issues … Request for our opinion with respect to several issues …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Comptroller DiNapoli Releases School Audits
… District and the Valhalla Union Free School District . “In an era of limited resources and increased accountability, … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Chenango Valley Central School District , East Moriches Union Free School District , Eden Central … projections in the proposed budget are reasonable. East Moriches Union Free School District – Budget Review …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… City School District , LaFayette Central School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … covered the period from October 2021 through March 2022 and certain claims going back to June 2021. About the Program … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022