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State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … and parts ordered by the vehicle maintenance and repair vendor were not reviewed and 22 charges, totaling $1,891, did … required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Audits

… the data classification for all types of information that it creates, collects, processes, or stores, some of which … and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate controls are in place …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … versus outpatient—affects Medicaid’s reimbursement for services provided, with outpatient services generally … prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient claims, totaling $360.6 million, where …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … and deposited cash receipts properly, but did not remit money to the supervisor in a timely manner. For access to …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … IT policies such as a breach notification policy or online banking policy. For access to state and local …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0

Maximus, Inc.

… of the RAP achieved the claimed savings. Background DOH added $435 million in contract amendments for services … to this contract. Key Findings We found Maximus charged DOH a fringe benefit rate of 86.33 percent for Systems staff … did not receive bonuses. As a result of our examination, DOH negotiated a new fringe benefit rate for the Systems …

https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-inc

Special Disability Benefits – Special 20- and 25-Year Plans

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental …

https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefits

Ordinary Disability – Article 14 Benefits

… service is defined as: When you are on your employer’s payroll; or When you are on an authorized medical leave of …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s records. There … – Payroll (Schenectady County) Authority officials have designed and implemented appropriate procedures …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1

City of Glen Cove – Budget Review (B7-14-16)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Newfield Central School District – Financial Condition (2013M-238)

… results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the … by $521,000 over a five-year period. Some of the surplus funds were transferred to various reserves resulting in three … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238

Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)

… Purpose of Audit The purpose of our audit was to determine whether the District had … Office’s operations. Key Recommendations Establish a comprehensive departmental cash receipts policy. Prohibit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected

Oswego County – County Bridge Maintenance (S9-13-8)

… track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8

Town of New Berlin – Ambulance Company Loan (2013M-22)

… purposes. If the Town was not permitted under Federal law to make loans to the private ambulance company, the Town … the use of these funds is governed by Federal, not State law, we are referring this issue to HUD for its …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

V.3.D Accounts – V. Chart of Accounts (COA) Governance

… resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. Account is considered a statewide ChartField, and as such has been configured under … alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts

A Statement from Comptroller DiNapoli on the Murder of George Floyd

… many Black lives have been lost or marginalized over the years to racism, intolerance and violence. Too many fathers … have been taken. Too many opportunities have been stolen and dreams deferred. Across our country, Americans of … Office, as we start the process of reopening, it is my hope and expectation that we will bring with us an …

https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floyd

Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)

… of Audit The purpose of our audit was to examine the District’s fund balance and identify opportunities for cost … through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation

Hammond Central School District – Financial Management (2024M-70)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District … for the capital reserve fund by $900,000. Accumulated excessive balances totaling about $600,000 in three …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70