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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired … of developing the property. Subsequent to the property acquisition, COIDA officials learned that a large-scale …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… basis, Westchester County had the strongest growth at 12.7%, followed by the counties of Sullivan (12.4%) and Allegany (7.3%). Yates County had the steepest decline at -7.1%, followed by Franklin County (-6.8%), as well as the counties of Erie and Delaware, at -6.4% each. A majority of cities (12 of 18) outside of New …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … moved to Medicaid fee-for-service (FFS) because the cost of the managed care premiums generally exceeds the cost of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … as inpatient when they were for outpatient services. New York City Department of Housing Preservation and … partially implemented, and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes claims submitted by providers for services rendered to Medicaid-eligible … inpatient claims that should have been paid by managed care or that were also reimbursed by managed care; …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Oversight of Transportation Services and Expenses (Follow-Up)
… Objective To determine the extent of implementation of the seven … Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage the … for periodically reviewing a sample of procurements to determine the Contractor’s compliance with the contract …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… ineligible for reimbursement, including amortization of goodwill, payments to the previous owner for a non-compete …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualOpinion 96 - 14
… to be county officers and employees (see, e.g., 1988 Opns St Comp No. 88-52, p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, … the sale of specified goods at a certain price (see Opns St Comp No. 91-63, p 167). The fact that the purchase price …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … left District employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System … Graded Rate System Average Rate with GTLI Employees’ Retirement System 2012 15.9 10.5 16.3 2013 18.5 11.5 18.9 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesWest Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Morehouse – Records and Reports (2021M-182)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… . However, the better-than-expected short-term revenue picture provides time to identify alternative resources for …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetNew York State Debt
… Impact Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 …
https://www.osc.ny.gov/debtNew York City’s Uneven Recovery: Mothers in the Workforce
… Mothers in NYC Continue to Face High Unemployment Rate as Nation’s … to mitigate the spread of the virus. Nationally, mothers in the workforce experienced a larger increase in unemployment than fathers. While New York City saw a … placed an outsized strain on parents Nationally mothers in the workforce experienced a larger increase in …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… and local governments to improve the application system and better assist tenants who require follow-up …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskState Comptroller DiNapoli Releases Audits
… (ERUs) (Follow-Up) (2021-F-14) ERUs or “black boxes” are a valuable safety feature that allow for the monitoring of … functioning correctly, as required by work manuals. In a follow-up, auditors found that MTA officials have made … Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits2021 NYSLRS Comprehensive Annual Financial Report
… The Comprehensive Annual Financial Report for the New York State and Local Retirement System NYSLRS for the …
https://www.osc.ny.gov/retirement/resources/2021-nyslrs-comprehensive-annual-financial-report