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New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response.pdfNew York State Health Insurance Program: Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) DCS 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response2.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfRescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2)
To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f2.pdfReimbursement of Homeless Shelter Providers - Westhab Inc.'s Coachman Family Center (Follow-Up) (2024-F-1)
To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Report 2020-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f1.pdfState Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC … deposit file to the bank as soon as the Legislature passes and the Governor signs the 2023-24 State budget or a budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… across New York grew 3.3 percent in the first six months of 2017, according to a report released today by State … across the state is welcome news, especially for many of our upstate communities that have struggled with tough … Finger Lakes (4 percent) regions had the highest growth rates in the state. Additionally, Long Island's growth rate …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017Otisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department … police department must be given to the Commissioner of the New York State Department of Criminal Justice Services within 30 …
https://www.osc.ny.gov/legal-opinions/opinion-96-20VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… values as the first line with the exception of the account code. The account code must be 59999 - Refund of Appropriation Clearing Account. BSAO – Budgets will … into the Invoice No field. Backup Documentation If the refund relates to a payment that was posted in SFS, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Keene – Records and … transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors … online banking transactions. Whitney Point Central School District – Information Technology (IT) (Broome County) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… is alleged to have stolen over $180,000 in pension benefits issued by the New York State and Local Employees … 9, 2008. At the time of Petschauer's death, his pension benefits were being direct deposited into a bank account held … Sam Scotellaro and Deputy Chief Antoine Karam. Forensic accounting was performed by Meaghan Scovello. The …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionState Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits