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State Comptroller DiNapoli Releases State Audits
… did not follow state Department of Transportation (DOT) requirements for classifying, reporting and repairing … followed its own methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Corinth Central School District – Medicaid Reimbursements …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Retroactive Payments – Legacy Reporting
… payments paid to members who already are receiving retirement benefits or disability benefits, or for whom we … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton … is being spent appropriately and effectively.” Ballston Spa Public Library – Donations and Circulation Desk (Saratoga … DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsAnthem Blue Cross – Effectiveness of the Recovery Process
… process and remitted all recoveries that the Department of Civil Service (Civil Service) was entitled to. The audit covered the period … State Health Insurance Program (NYSHIP), administered by Civil Service, is one of the nation’s largest public sector … process and remitted all recoveries that the Department of Civil Service Civil Service was entitled to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processDual Employment
… Purpose To determine whether Unified Court System (UCS) employees who are dually employed at other State … To determine whether Unified Court System employees who are dually employed at other State …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSelected Financial Management Practices
… The audit covered the period April 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… We found providers inappropriately claimed $2,675,045 in depreciation expenses, of which $2,220,807 was funded by … Recover from identified providers the $2,220,807 in depreciation expenses claimed that are not allowable. Make sure the $454,238 in non-funded depreciation expenses were/are not used to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesSelected Travel Expenses
… September 30, 2013. Background The MTA is a public benefit corporation and a component unit of the State of New York, … Expense” (travel policy directive) that affects the MTA Headquarters as well as MTA’s six constituent agencies. … Transportation Authority: Headquarters and Capital Construction - Travel and Entertainment Expenses (2013-S-47) …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOversight of Construction Management Contracts
… is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, … includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as well as 38 … construction manager of a $25 million Niagara Falls State Park revitalization project. After five amendments, this …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsNew York Youth Jobs Program (Follow-Up)
… two addressed to the Department of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( … addressed to Labor and two addressed to Tax and Finance – from our initial audit report. … two addressed to the Department of Taxation and Finance from our initial audit report New York Youth Jobs Program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6The Ex-spouse’s Payments – Divorce and Your Benefits
… to mandatory retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases School Audits
… economically. However, the district’s productivity level for meals per labor hour is below the industry averages. … (Niagara County) The district’s main transportation contractor did not reimburse the district for all fuel used for non-district purposes. While the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeComptroller DiNapoli Releases Municipal Audits
… fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and … unreliable. The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Access Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementAudit of the Tuition Assistance Program at New York Career Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a … years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 million that were paid to the school for … students. We reviewed a sample of 50 randomly selected TAP awards paid to 48 students, as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute2018 Annual Audit
… were to determine whether claims were appropriate and complied with (i) the New York State Workers’ … in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… drug is an outpatient drug (other than a vaccine) that is usually administered by a health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs