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State Comptroller DiNapoli Releases Municipal Audits
… general and highway funds and reduced the real property tax levy in those funds to zero, they …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Examination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if payment requests and … analytics performed included matching: (i) the Department of Taxation and Finance wage file to the DOL payment file to … files to identify duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsPipeline Safety Oversight
… enforcement actions for interstate pipelines. New York’s pipelines transmit, gather, and distribute natural gas and … defense” to enforce pipeline safety, implement underground utility damage prevention programs, and promote public … awareness campaigns. PHMSA annually evaluates New York’s pipeline safety program using six performance metrics: …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightOpinion 94-11
… for the fire company or companies within the district. You have inquired whether a board of fire commissioners of a … celebration of the district fire department's anniversary. You refer in your letter to a prior opinion of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-94-11CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Service (Report 2022-S-1 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … NYSHIP covers about 1.2 million active and retired State, participating local government, and school district … Rx rebates. The objective of our initial audit, issued on June 21, 2023, was to determine whether CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Legislature have finalized a state budget. Major policy changes in the budget that will be felt across the state include the … path and able to navigate the challenges ahead. My office will continue to carefully monitor economic …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions … in the cases we identified, including recovery of salary payments, adjustment of pension credits, and assisting …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Comptroller DiNapoli Releases Municipal & School Audits
… also did not deposit $4,038 in cash collections recorded from Jan. 1, 2018 through April 13, 2022, or maintain … perform an annual audit of the former clerk’s records, as required. In July 2023, the former clerk was arrested on … operations. Specifically, the board did not ensure the required 2021-22 annual financial report was filed or obtain …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… pandemic. “We all rely on local government employees for essential services such as education, public safety, … villages (54,395), and towns (28,418). The average annual salary for full-time local government employees was … However, after adjusting for inflation, the average annual salary was nearly flat with an overall increase of 2.1% from …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Facility Planning Bureau Project Review (Follow-Up)
… Bureau did not monitor project construction (e.g., conduct site visits), including whether Districts began construction …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … 2016 through May 2022. About the Program The New York State Medicaid program, administered by the Department of … individuals may transition between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred revenue … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. … ask whether fees apply. DiNapoli also reminds recipients to spend their new gift cards in a timely manner, otherwise … P DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardOversight of Juvenile Justice Facilities (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13 ). About the Program The Office of Children … of the two recommendations included in our initial audit report Oversight of Juvenile Justice Facilities Report 2022S13 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 preliminary budget: “The $127 billion Fiscal Year (FY) 2027 preliminary budget marks a substantial shift in the … an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, fueled by stronger …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetGreene County Industrial Development Agency – Management Practices (2013M-95)
… analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that … hold businesses accountable when they do not comply with employment reporting requirements or meet specific employment goals. Four of 10 businesses receiving GCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… in credit card debt at $58.2 billion in 2017, according to a report released today by State Comptroller Thomas P. … capita balances rose by more than 14 percent through 2017 to $3,710, nearly 20 percent above the national average. In … of strong financial health, bad credit standings can lead to damaging consequences," DiNapoli said. "Experts say …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… procedure includes all services normally performed during the preoperative, intraoperative, and postoperative … services unrelated to the original procedure that occur during the global surgery period may be reported, and … to prevent inappropriate payments for E/M services during the global surgery period, which resulted in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-follow