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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … had expanded opportunities for hemp production in the state, it did not always follow established practices when …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsOpinion 93-28
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section … moneys appropriated by the town board for the repair and improvement of highways may be expended only in … with an agreement entered into between the town board and the highway superintendent pursuant to section 284 of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityComptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations … comprising five elected Trustees, governs the Village and is responsible for the general management and control of the Village’s finances and operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not … from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Beacon City School District – Claims Auditing (2016M-20)
… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Objective Determine whether Putnam County (County) Parks and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Oversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation … monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… by providers such as Independent Living, Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, … requirements. The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December … audits, as needed, including reviewing costs reported on the CFR for compliance with appendices of the CFR Manual. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incState Comptroller DiNapoli Releases Audits
… data warehouse. ESD is statutorily required to report on its economic assistance programs as well as perform … beneficiaries reach employment goals and reduce reliance on benefits. A prior audit, issued in August 2022, found that … drugs. Manufacturers then pay states rebates on those drugs. Auditors found DOH lacked adequate oversight …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating … of Civil Service has contracted with CVS Caremark to administer the prescription drug program. In accordance …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 748
… be inserted using the effective date of the Rein leave. All subsequent rows on the Job Data record will also be … NHRP704 Mass Salary Increase Report This report identifies all employees who had a Merit Step payment row inserted and … list and later determines that the employee met all eligibility requirements that would have resulted in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesCity of Yonkers – Budget Review (B19-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2019-20 and the related justification documents are in compliance … budget totals $1.2 billion. The budget includes operating and debt service funding of $628.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Yonkers – Budget Review (B17-6-11)
… budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools (District) and … could potentially face a shortfall of approximately $1.7 million in revenue if income tax surcharges remain at … and the City’s ability to increase property taxes may be limited in future years if property values do not …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireComptroller DiNapoli Releases State Audits
… Dormitory Authority of the State of New York, Mission Statement and Performance Measures (2013-S-13) Auditors found …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsOpinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … in question is located on a narrow island in a town. You state that in the district "[t]here are no roads, per se", …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 1172
… the negotiated 2009-2016 agreement between New York State and Council 82 Security Supervisors Unit (BU61) … who have subsequently become ineligible due to movement out of BU 61, OSC will insert a new Additional Pay row at the … is subject to all income and employment withholding taxes. Income taxes will be calculated using the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1172-implementation-general-salary-and-other-increases-arbitration-eligibleDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… state regulations and the providers are entered into the NYS Provider and Health Plan Look-up website. DOH also uses …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-program