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DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… payments that were meant to fund an afterschool program, a children's summer program and recreation hall rental fees. She altered … and submitted them to the village and the Recreation Center supervisor. The Comptroller's office conducted an …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesControls Over and Revenues From .nyc Generic Top-Level Domains
… & Telecommunications (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s … from the vendor, did not monitor or require the registry operator’s compliance with the contract. Specifically, the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) … The purpose of our review was to assess the Livonia Joint Fire Districts District progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fOpinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-16
… (b) audit bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or … this instance, the county board of health has the power to appoint the executive officer of the county health department … to a county health commissioner's general power to appoint deputies, assistant deputies and other employees; …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and … 18, 2013, LIRR awarded a contract to procure new M9 train cars. The procurement is managed by LIRR’s Rolling Stock … The contract includes a firm initial base order of 92 cars with options for an additional 584 M9 cars for LIRR …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… of Review The purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of … The Company provides fire protection services within North Amityville Fire Protection Districts 5 and 6 in the … The purpose of our review was to assess the North Amityville Fire Companys Company progress as of June …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… down 4.3% from the same period last year but tracked the industry’s return to pre-pandemic levels of revenue after … report on the performance of New York City’s securities industry. “The securities industry’s two years of record profits helped stabilize New …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of the five recommendations included in our initial audit report, Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Report 2023-S-27 ). About the Program The New York Power … of the five recommendations included in our initial audit report Selected Management and Operations Practices …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … administers the State’s Medicaid program and the Essential Plan, both of which provide health care services to … may transition between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planNew York’s Economy and Finances in the COVID-19 Era
… DiNapoli. The Comptroller’s report noted that federal funds are being used to pay for operating expenses typically … the pandemic will be with us for a long time and federal funds have been essential in shoring up the State’s finances, …
https://www.osc.ny.gov/reports/covid-19-february-3-2021DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… visitors than Florida, Nevada, and Texas combined. State Park Visits Jump: Visitors to the state’s parks increased by … 2019, with over 2 million more visitors. In contrast, National Park sites, including the Statue of Liberty, had fewer …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… which he launched last year. Key findings across the arts, entertainment and recreation, construction, office, … and transportation and warehousing sectors include: Arts, Entertainment and Recreation The arts, entertainment and … demand for e-commerce. The Port of New York and New Jersey surpassed Los Angeles and Long Beach, California to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsComptroller DiNapoli Releases Municipal Audits
… Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of … and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City officials … Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Opinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16DiNapoli: Too Many Subway Stations Need Repairs
… City subway stations are in disrepair and New York City Transit’s repair program is progressing too slowly, according … free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making progress on repairing stations …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… where Medicaid was incorrectly designated as the primary payer instead of another insurer. $35,441 was paid for …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… recommendations made in our initial audit report, Medicaid Drug Rebate Program Under Managed Care (Report 2014-S-41 ). … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable Care Act, enacted in 2010, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followSecurity Over Electronic Protected Health Information (Follow-Up)
… was issued on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly … protected health information (ePHI) it creates, receives, maintains, or transmits. During our testing, we found the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-follow