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DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… The state Department of Health (DOH) deserves credit for openly acknowledging the ongoing challenge of diabetes prevention and the need for more progress in meeting this major health issue. … either Type 1 or Type 2 diabetes, according to the federal government. This compares to the three-year nationwide …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … its authority by allowing the district treasurer to pay all recurring expenditures without the board’s prior review … implemented three and did not implement one. Until all recommendations are addressed, the board cannot ensure …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Annual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… The New York City metropolitan area is the second largest market for venture capital (VC) funding … “As the financial capital of the country, New York City is a natural hub for venture capital investing and the latest … investment made in the software industry, New York City is firmly in second place among peer U.S. regions for overall …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether revenues derived from the rental of town real property located in the area of the town are to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on … New York State Comptroller Thomas P DiNapoli issued the following statement today on the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planOswego County – County Bridge Maintenance (S9-13-8)
… from 2002 through 2011, the County had an average of 21 flags. We examined all 89 flags issued during the period 2007 to 2011 to review for … and/or actions on behalf of the County. Of the 89 flags reviewed, County officials could not produce sufficient …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8City of Oneonta – Departmental Collections (2013M-13)
… distributed by the County, and State and Federal aid, and departmental revenues. The Department of Public … provide sufficient details to the Director to support departmental receipts to ensure that all moneys received are … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Funds and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former clerk-treasurer did not adequately perform her …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-4
… We note that in the case of In re City of Plattsburgh , 250 AD2d 327, 681 NYS2d 649 lv denied 93 NY2d 807, 691 NYS2d … will be paid by the [municipality] (citation omitted; 250 AD2d at 329, 681 NYS2d at 651). The holding in this case …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… were not accurate. Key Recommendations Ensure faculty advisors are assisting student treasurers rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Kent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was … documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Opinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … 372, 455 NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 … Municipal Law, 239-x[1][b]); keeping an inventory and map of all open areas within the town with the plan of …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Comptroller DiNapoli Releases School Audits
… , Gorham-Middlesex Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to … established to govern the issuance and use of district credit cards. During the audit period, the district had two …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… spending, contracts and other fiscal issues. These are easily accessible on his transparency website, the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileOpinion 91-4
… 1991 Jack L. Cottet, Chief of Fire Department Village of Cleveland …
https://www.osc.ny.gov/legal-opinions/opinion-91-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… January 2017 through December 2021. We identified over $5.5 million in actual and potential overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsFacility Planning Bureau Project Review (Follow-Up)
… in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the Program The State … must obtain final approval from the Department for a project before commencing construction. Our initial audit … also sought to determine whether Districts were commencing project construction prior to obtaining final project …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… for 53 employees whose services were incorrectly allocated to the cost-based programs; $324,603 in excessive … than personal service costs; and $8,890 in inequitable pension contributions. Key Recommendations To SED : Review …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manual