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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes … were complying with regulations intended to safeguard the safety and privacy of student data, nor did it fully comply …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on elderly New Yorkers, but many units are … DiNapoli said. “Unfortunately, the audit found that there is more they can do to make sure those next in line are not … that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America and among …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 1,326 contracts for … than 2.5 million payments worth nearly $15.6 billion. The office rejected 123 contracts and related transactions valued … Commission $42.8 million with Highbridge Broadway LLC for office space in Schenectady County. Office of General …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayState Police Bulletin No. SP-216
… any eligible subsequent rows. Supplemental Location Pay (SPL) OSC will automatically insert a row to update the … in Location of Orange, Putnam or Dutchess. Earnings Code: SPL Effective Date: 04/01/2021 (Administration) OT Eff Date: … Location of NYC, Rockland and Westchester. Earnings Code: SPL Effective Date: 04/01/2021 (Administration) OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … 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 …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 89-5
… notice of pendency serves as constructive notice of the litigation and avoids the hardship of the common law rule …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Agencies Bulletin No. 1953
… may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other … issued by the SSA. If the information reported in PayServ does not match the information on the Social Security card, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … $2.6 million in inappropriate payments made to providers for evaluation and management services for surgery patients … claimed for state reimbursement including $122,966 in salary costs that were improperly charged directly to the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… York State Department of Financial Services. On December 10, 2015, William Davis pleaded guilty to Grand Larceny in … Claims Submitted by Davis Ethical Pharmacy (2012-S-10) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government … contracts with Empire BlueCross BlueShield (Empire) to administer the hospitalization portion of the Plan. Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughComptroller DiNapoli Releases Municipal Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … in the preliminary budget are reasonable. However, based on the 2015-16 proposed budget, the village will have …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Ignition Interlock Program Monitoring (2015-MS-4)
… appropriate court and district attorney as well as certain negative IID activity. Key Findings Each county had a process for monitoring IID installations and negative activities of vehicle operators, and generally … to the courts and district attorneys of operators with negative IID activity. Of the 70 cases with negative IID …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Comptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementStandardized Forms – Travel and Conference Expense Management
… information in the following areas: Purpose and dates(s) of the travel – including evidence of any … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . From our homepage, click …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsTitle IV-E Foster Care – Federal Funding and New York
… manual for details). Funds to New York City The City’s latest projections, released in January 2025, include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104City of Lockport -- Budget Review (B18-1-10)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process … June 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected nine-member Board. The … Canandaigua City School District Procurement of Professional Services 2015M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mFabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237