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Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The … Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the … services purportedly performed by the six dentists at the Brooklyn offices. Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls and $3.6 in Deferred Tolls). We determined that major portions of the uncollected tolls resulted from issuing OTG tags to motorists … as much as 90 percent of fees due upon receipt of the payment of the unpaid tolls. Based on the informal nature of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
Did the Arkport Hose Company No 1 Inc Company Treasurer properly deposit disburse record and report Company funds
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September … Did the Genesee Valley Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases School District Audits
… which made it appear that the district needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County Local Development Corporation – Revolving Loan Program (Washington County) Corporation officials did … provide adequate approval and oversight of the revolving loan program. Auditors reviewed six of the 11 loans that were … not have job creation or retention enforcement mechanisms. Business job creation and retention numbers were not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-176
… Purpose To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit. Affected Employees … by District Council 37, and Communication Workers of America. Employees represented by District Council 37 in … To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no … A report found 50 percent of the contracts in 2019 between NotforProfit organizations and …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s … Thomas P. DiNapoli. “The transition to Next Generation 911 is a complex, but vital upgrade that requires close … Emergency Services should implement its recently released 911 plan, monitor counties progress in implementing the NG911 …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred revenue … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Rushville Hose Company, Inc. – Financial Oversight (Ontario County) The … operations, enforce the financial provisions in the company’s bylaws, or adopt detailed, written bylaws to … to show the extent of the work performed or the results of the audit and identify that certain records …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0One-Year FAS – Career Plan
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity … of the one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity … of the one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity … of the one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity … of the one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity … of the one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAbout this Report – 2023 Financial Condition Report
… (ACFR). Financial condition is a broad concept aimed at assessing the ability of a government to balance recurring …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… taken the right step by requiring the contractor to hire, at the company’s expense, a monitor to ensure all state and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place