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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Mattituck Fire District – Claims … could be paid. Follow Up Reports Chenango Valley Central School District – Audit Follow-Up (Broome County) This review assessed the Chenango Valley Central School District’s progress in implementing recommendations in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Statement on New Immigration Ban
… of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in New York state comprise 22 percent, or 4.4 million, of the … of 13 percent. Immigrants have stabilized populations in some upstate cities and driven growth in New York City and …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Travel Advisory No. 10
… Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer submitted through the Travel and Expenses module in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and Flooding … audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of its … property portfolio; as of June 2023, ESD reported it owned 130 properties—of those, 71 (55%) were vacant; and ESD …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsLaSalle School – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated … with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City Department … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… with the Reimbursable Cost Manual (2016-S-23) Bornhava, a not-for-profit organization located in Buffalo offers a range of preschool special education … a different quarter and 39 payments (33 percent) totaling $1.06 million were reported in fiscal years other than when …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… own. In January 2011, the New York State Governor’s Office established the Medicaid Redesign Team to reduce Medicaid … monthly calculations because the coverage groups do not actually cover Medicaid non-emergency transportation … steps regarding the four ALSFR providers’ future participation in the Medicaid program, and take steps to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
Town of Athens Town ClerkTax Collector 2018M41
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Examination of Unemployment Insurance Benefits
… To accomplish our examination objectives, we selected for audit benefit payment requests and payments based on … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsComptroller DiNapoli Releases Municipal Audits
… reviewed the technology use section of the employee handbook and found that it did not clearly define use that … consequences of violating the computer and communication systems. Auditors reviewed the web browsing history for 10 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … drugs. The program was later expanded to require rebate collection for certain physician-administered drugs … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … IT recommendations. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andTown of Lapeer – Budgeting (2024M-127)
… The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127XV.6.B Negative Payroll Balances – XV. End of Year
… be accessed within SFS via: SFS Financials > Commitment Control > Budget Reports > Negative Segregation Balance. … can be accessed within SFS via SFS Financials > Commitment Control > Budget Reports > Negative Segregation Balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances