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State Comptroller DiNapoli Releases Audits
… controls to adequately monitor and enforce requirements for safety and quality of life on state waters in accordance … them. Department of Health (DOH): Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… inventory list. Hammond Fire District – Board Oversight (St. Lawrence County) The board did not adequately monitor … accessibility components reviewed, auditors identified 21 (7%) where city officials could consider taking additional …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Emerging Manager Program
… New York State Common Retirement Fund (the Fund) invests with emerging managers directly, or with the assistance of managers of managers or program … the New York State Common Retirement Fund the Fund invests with emerging managers directly or with the assistance of …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D … blatantly abused his position and went on a spending spree with public money,” said DiNapoli. “It is alarming that my … and District Attorney Friedman for working closely with my staff to make sure this individual is held …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… budget management. “Until the federal government steps up with sustainable policy changes and funding to address the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… It helps ensure information is straightforward; flexible and standardized; reduces redundancy within data …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which include, but … of this Chapter; Advance funds should never be commingled with any other moneys in the custody of the agency or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… state’s history. As we continue our recovery we are faced with many challenges, but the proposed budget sets forth the … important objectives that will require careful balancing with other state and local funding needs and available …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalExamination of Travel Expenses
… the employee’s usual work location. If an employee works at more than one location, the employee’s official … main place of business (i.e., the place where the employee works more than any other work location). Such designation is …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
Determine the extent of implementation of the 4 recommendations included in our initial audit report Medicaid Overpayments for NonEmergency OutofState Inpat
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTravel Advisory No. 2
… these circumstances, travel expense reimbursements (e.g., hotel costs, per diems) will likely be taxable income to the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of … Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is … CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Owego – Shared Services Facility Capital Project (2022M-42)
… Approve all interfund advances. Town officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… a Board of Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures … or written quotes. District personnel also did not comply with the District’s purchasing policy by seeking competition … The Board does not always enter into written agreements with professional service providers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… the School’s financial activities for conflicts of interest and to assess the controls over information … of ethics, which suggest that Board members may have an interest in certain transactions with the School, appear to … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWeedsport Central School District – Financial Management (2016M-94)
… the plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Islandia – Overtime (2023M-121)
… overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 … to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours that …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121