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DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… An audit released today by New York State Comptroller Thomas P. DiNapoli of the … is under pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and … It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightDiNapoli Announces State Contract and Payment Actions for July 2015
… 2,000 payments valued at approximately $3 million due to fraud, waste or other improprieties. Cumulatively through … - Design and Construction $9.6 million to construct a day care center at Building 3, State Office Building Campus, … Cascade Drive over Cattaraugus Creek. $12.6 million with National Railroad Passenger Corp. (aka AMTRAK) for the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Thomas P. DiNapoli, Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia … for his own use. I thank Erie County District Attorney Michael Keane, Erie County Sheriff John Garcia, and Erie …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… determine whether Medicaid made payments for personal care and home health care services that were not supported by … with service dates from January 2021 through March 2023 and paid home health care services with service dates from … all Medicaid personal care (PC) services in January 2021 and home health care (HHC) services in January 2023. EVV …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… all claims, including non-payroll disbursements. The Assistant Superintendent for Business (ASB) is responsible … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… two recommendations were partially implemented and three recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Forks Fire District #3 - Financial Planning (2018M-20)
… corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20CUNY Bulletin No. CU-716
… changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective Dates … bulletin may be directed to the University Director of Employee Benefits at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingDays Worked Calculator – Reporting Elected and Appointed Officials
… this calculator to convert the ROA result (average number of days worked per month) into the number of days worked to report your employees’ service credit … these results are calculated, go to Calculating Record of Activities Results and Days Worked . Officials Paid Per …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorState Agencies Bulletin No. 1918
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Comptroller DiNapoli Releases Municipal Audits
… town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … staff services agreements with Naturally Lewis Inc., a not-for-profit corporation, to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. … ventilation services. Key Finding We identified $975,795 in overpayments on 32 inpatient claims that reported 96 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesAlden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
Virgil Fire District Internal Controls Over Financial Operations 2012M329
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which … True North Rochester Preparatory Charter School Contract Management …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m