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West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … record and report Department funds. As a result, the Board of Directors (Board) lacked reliable information that was … Furthermore, the Department has an increased risk of theft and waste of Department resources. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Burnt … (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … Auditors did not find any errors or other exceptions with the calculation of wages and salaries for employees. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… included in our initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, … fraudulent claims to Medicaid and received payments for those claims. We coordinated our audit and investigative …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2012 Through June … employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … is limited. The village’s preliminary budget complies with the property tax levy limit. City of Lackawanna – Police …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Title IV-E Foster Care – Federal Funding and New York
… removed from the home of a guardian due to a lack of care or supervision or due to maltreatment (see the Office of … City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careIgnition Interlock Program Monitoring (2015-MS-4)
… The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4State Comptroller DiNapoli Releases Audits
… been issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … million for services that were not allowed in combination with the daily hospice rate; $2.4 million for drugs, durable … in the initial report. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Controls Over CUNY Fully Integrated … in addressing the issues identified in the initial report. Of the nine prior audit recommendations, one was implemented, … implemented, and two were not implemented. Department of Labor (DOL): Examination of Unemployment Insurance Willful …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Officials replaced the aging cogeneration system with four microturbines for electricity generation. They also …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: 59 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … Valley (15 percent); Long Island (15 percent); and Central New York (15 percent); Fiscal stress designations changed for … later this year. The monitoring system does not score New York City. For a list of school districts in fiscal …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Improper Medicaid Payments to Eye Care … and prevent improper payments for services. As a result of these weaknesses, six eye care professionals who did not … eligibility under questionable circumstances. Department of Health: Medicaid Program, Managed Long Term Care Premium …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… does not approve claims prior to payment, the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain an … Approve claims prior to payment, ensure that the audit committee obtains and compares canceled check images to paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialTown of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), … must properly configure POs, including selecting the unit of measure that is in accordance with the contract or most … Online agencies should evaluate the appropriateness of the populated date based on the contract and expectations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… if internal controls are adequate to ensure that the Company’s financial activity was recorded and reported … 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts … to provide fire protection to a portion of the Town. The Company is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282DiNapoli Statement on NYC's 2025 Budget Modification
… to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps … and I encourage the city to provide more realistic levels of funding in the outyears for items that have persistently …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationFranklinville Central School District – Financial Management (2017M-49)
… five-member Board of Education, operates two schools with approximately 690 students. General fund appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49