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Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… (2013-S-15) Department of Health: Improper Payments to a Dentist (2012-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingAnnual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect … Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, … requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… at its monthly meetings, the Treasurer processes and pays certain claims prior to the Board’s audit. District … are audited and approved by the Board before the Treasurer pays the claims. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … the Board did not ensure that claims were supported by adequate documentation. The Treasurer also did not prepare … should not approve payments unless they are supported by appropriate documentation. Require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Comptroller DiNapoli Releases Municipal Audits
… parties. The board did not conduct the required annual audit of the clerk’s records. Town of Delhi – Highway … Town Law Section 123. Town of Morehouse – Records and Reports (Hamilton County) The supervisor did not maintain the … for and submitted to the town board. Town of Owego – Water Fund Operations (Tioga County) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … sales of $7.43 billion during the second quarter of 2025, and $6.41 billion during third quarter of 2024. The … their major public authorities during the third quarter of 2025 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York state, New York … their major public authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … use the unexpended surplus fund balance identified in this report in a manner that benefits District taxpayer. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCredit Cards – Travel and Conference Expense Management
… district may authorize designated employees to use a credit card issued in the name of the local government or … frequently to have a local government or school district credit card issued in both the name of the local government … capacity, by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli Releases Bond Calendar for Second Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … of refundings as follows: $4.13 billion scheduled for April, $3.56 billion of which is for new money purposes and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterUnified Court System Bulletin No. UCS-94
… notify agencies of the new Deduction Code 436, PC Courts Universal Life. Affected Employees Employees in Bargaining … Deduction Code to be used for voluntary participation in a universal life insurance program administered by Pearl … To notify agencies of the new Deduction Code 436 PC Courts Universal Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemUnified Court System Bulletin No. UCS-26
… Purpose To explain the use of the new deduction code 378, Universal Life Insurance Affected Employees Employees in Bargaining Unit SY … Court Officers Association are eligible for this new insurance program Effective Date Immediately OSC Actions The … To explain the use of the new deduction code 378 Universal Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtState Agencies Bulletin No. 159
… use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … Police Benevolent Association are eligible for this new insurance program. Effective Date Checks dated May 4, 2000 OSC Actions The insurance company offering this new program, Liberty Mutual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Town of Villenova – Purchasing (2014M-52)
… 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overHigh Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who … funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mOnondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Windsor – Financial Management (2025M-24)
… and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24