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DiNapoli Releases Municipal Audits
… a comptroller position responsible for auditing claims or retaining the legislature’s claims audit responsibility. … board did not annually audit the clerk-treasurer’s records from 2014-15 through 2017-18 to ensure all money was properly … an initial amount of nearly $2.6 million to be used from its capital reserve for a project to construct a new …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the City of Johnstown North Patchogue Fire District Town …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Business Partners
… with the Retirement and Social Security Law (RSSL), the State Administrative Procedures Act (SAPA) and the … and Regulations (2 NYCRR Part 317). After receiving a request for a hearing, the NYSLRS Hearing Administration … of the exhibits received into evidence and prepares a transcript of the hearing. The transcripts are returned to …
https://www.osc.ny.gov/retirement/business-partnersComptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … prior academic year. The total 2012-13 fiscal year fee due to the Foundation was $14,801. In January 2013, the School … percent of total pupil revenue for the 2012-13 fiscal year to 1.5 percent for the following year, and 2 percent for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. … patrolman was not adequately supported by appropriate time sheets. Two full-time officers were improperly credited with … and supervisor did not ensure that all disbursements were for town purposes and that all water rents were properly …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … for State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related … noncompliance to the courts for six of the 31 selected cases that had balances in arrears. Key Recommendations … Establish and implement procedures to ensure that cases are adequately monitored for compliance with payment of …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Tuition Assistance Program – Metropolitan Learning Institute
… is a licensed private career school headquartered in Rego Park with additional instruction sites in Jackson Heights, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteState Agencies Bulletin No. 2380
… who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025City of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… using a fee-based secure messaging system through an account (JPay Account) created on the Provider’s website. The objectives of …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2013 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013City of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Tri-State revenues identified in this report. Follow up on the $37,034 of potentially underpaid licensing fees due …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsMedicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were … which eMedNY did not properly factor Medicare coverage or a lower level of care into the payment; $682,022 in … improper payments for duplicate billings and hospital, clinic, transportation, and eye care services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014