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New York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a statement …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetContract Advisory No. 12
… via the Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial … if so, to which BOC audit team it will be assigned, Audit Type will now also indicate whether the transaction relates … in the Gateway. Agencies must select the appropriate Audit Type when creating an SFS contract transaction. The attached …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … did not provide oversight of company financial operations by performing even the limited oversight responsibilities …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well … average due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 … begins reprocessing eligibility determinations for public health insurance, continued transparency and reporting will …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Green Tech High Charter School – Payroll (2023M-157)
… (School) officials accurately paid employees’ salaries and wages. Key Findings Officials: Made payroll … $17,700 made to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are prepared and submitted for all …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Village of Muttontown - Board Oversight (2018M-251)
… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … services, and did not periodically seek competition for those services. Comply with New York State Village Law, … Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any differences …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … Twentysix school districts have been designated as fiscally stressed under New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Medicaid made $1,083,836 in actual and potential APG claim overpayments for unit-based procedures, including … beyond the allowed limits. Medicaid made questionable APG claim payments totaling $10,195,755 for dental clinic claims … Key Recommendations Strengthen controls over APG claim processing to address the weaknesses we identified. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… was established in November 2012 as part of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the State’s centralized technology agency, ITS provides statewide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three … made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followAccounts Payable Advisory No. 36
… State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsExamination of Pitts Management Associates (PMA)
… during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under … million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2014 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Metropolitan Transportation Authority … of LIRR bridges during the period January 1, 2008 to December 31, 2011 and B&T bridges during the period January 1, 2008 to December 18, 2012. Background MTA's LIRR and B&T generally …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reporters