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Examination of Unemployment Insurance Benefits
… would have been made over the life of the claim had DOL not taken corrective action based on our findings, and … stopped and $82,082 in future payments claimants would not have received over the life of the claim had DOL not taken corrective action based on our findings. Our Office …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… increase of 2.1% from 2007 to 2022. Workers employed in police protection were the highest paid local government …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Comptroller DiNapoli Releases Municipal Audits
… prepare monthly bank reconciliations, provide the board with complete and accurate monthly financial reports or file accurate or timely annual financial reports with the Office of the State Comptroller. Town officials made purchases without complying with competitive bidding requirements. In addition, town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… Fargo employees are one of the company's most valuable assets, however, recent scandals have led to doubts about the … funds in the United States. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andDiNapoli: Former Clerk Padded Her Pay With Town Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had … while employed as the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsFacility Planning Bureau Project Review (Follow-Up)
… stands. The Department ensures all planned projects comply with the Code and the Commissioner of Education’s Regulations …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: Read the Fine Print on Your New Gift Card
… As a rule of thumb, New Yorkers should register the card with the retailer and use gift cards within a year of …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Funds December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in … Special revenue funds 1,035,342 1,330,718 2,366,060 Capital projects funds 13,056,173 3,569,818 1,241,270 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… may experience similar delays if the permit process is not improved. To prevent delays, DiNapoli recommended ORES …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal & School Audits
… (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and … received 13 check payments, totaling $5,142, that were not supported. Also, three of these payments totaling $2,605 were not audited and approved by the board. Claims totaling …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Dual Employment
… these individuals to circumvent controls, sometimes with management's knowledge. We estimate the cost of these … job for many years, it is possible that costs associated with these abuses may be significantly higher. Key … utilize dually employed or extra service staff, as well as with other agencies that also employ DOCCS staff, to identify …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… and gender) when recipient Social Security numbers were not listed in one or both programs. During these overlapping … in Medicaid and EP. Further, the Department does not have a process to detect and correct these improper … recipient identification numbers, and 834 transactions not being processed as intended. Develop and implement …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… give workers a stake in the companies that employ them, not only help stabilize companies’ bottom lines, but can … a defined element of the company they work for. It does not necessarily mean that employees exercise control over the … give workers a stake in the companies that employ them not only help stabilize companies bottom lines but can …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… economic and fiscal disruptions, and the state does not have the resources to backfill federal reductions on an …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… by Empire Plan Medicare Rx and found that CVS Caremark did not always invoice drug manufacturers for rebates, collect … majority of rebates identified in the initial audit were not remitted to Civil Service. CVS Caremark also failed to … recommendations, one was partially implemented and one was not implemented. Key Recommendation CVS Caremark officials …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… two audit recommendations, one was implemented and one was not implemented. Key Recommendation Officials are given 30 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … of Warsaw in Wyoming County and fire protection services to residents outside the Village pursuant to contracts with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… there were nearly 470 million credit card accounts with available balances totaling $3.5 trillion nationwide, with …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtComptroller DiNapoli Releases Municipal Audits
… , Spencer Volunteer Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget … Forestburgh Fire District – Financial Activities (Sullivan County) The accounting records were not adequate and there … office since 2012. City of Glen Cove – Budget Review (Nassau County) City officials are projecting operating …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0