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State Comptroller DiNapoli Releases Municipal & School 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/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Travel Advisory No. 10
… GFO Updates – Employee Expense Reimbursements (Effective March 1, 2019) Guidance: The Office of the State Comptroller … GFO Updates Employee Expense Reimbursements Effective March 1 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
… provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, … Auditors found the supervisor did not review monthly bank reconciliations. In addition, the supervisor did not …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1258
… F Wage Assignment > = 1000 = * A Wage Assignment G State Student Loan = * T Student Loan Repayment H Fed Student Loan = * T Student Loan Repayment I …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91LaSalle School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department's (SED) Reimbursable Cost Manual … special and regular educational services for students in grades 6 through 12. Pursuant to the State Education Law, … LaSalle are reimbursed by local school districts based on tuition rates established by SED. SED determines the tuition …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the Reimbursable Cost Manual (Manual) issued by the New York State Education Department … Director. KTI did not comply with provisions of the Manual pertaining to a less-than-arm's-length relationship … properly calculated adeqtly documented allwble under the Manual by SED …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the Reimbursable Cost Manual (Manual) issued by the State Education Department (SED). The … expenses.) KQC did not comply with provisions of the Manual pertaining to a less-than-arms-length business … properly calculated adequately documented allowable under Manual issued by SED …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… non-MWBE vendor as MWBE utilization. Workers' Compensation Board (WCB): Assessment of Costs to Administer the Workers’ … Year Ended March 31, 2014 (2015-S-12) Auditors found the WCB has adequate procedures in place to ensure that it …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials ensured … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… We determined that recipients from nine Medicaid coverage groups were incorrectly included in the Department’s … $169,893 for tolls. We also determined that four Advanced Life Support First Responder (ALSFR) providers were … of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center ( 2015-S-80 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andExamination of Unemployment Insurance Benefits
… to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by the Department of Labor … our examination objectives, we selected for audit benefit payment requests and payments based on risk. We identified high risk payment requests and payments by analyzing the daily payment …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programXV.6.B Negative Payroll Balances – XV. End of Year
… Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesTown of Lapeer – Budgeting (2024M-127)
… The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Greenfield – Golf Course Collections (2021M-133)
… in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card … card collections to the sales detail. Audit the golf pro’s and bookkeeper’s records and reports annually. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andSUNY Bulletin No. SU-184
… Purpose To inform agencies of new time entry codes and provide guidelines for payment of the Recruitment and Retention Enhancement Payments for new and existing doctoral student employees and employees … To inform agencies of new time entry codes and provide guidelines for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-184-recruitment-and-retention-enhancement-payments-academic