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DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… the law and bring their financial reporting up to date. Lists Municipalities in Stress for Fiscal Year Ending 2022 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Comptroller DiNapoli Releases Municipal Audits
… – Budgeting (Chenango County) The budgets adopted by the board underestimated revenues and overestimated … a certain capital project and was not fully transparent on the anticipated project costs. As a result, original estimates of $9.8 million were increased by more than $3.6 million after competitive bids were …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). … through October 31, 2013. Background Many of New York's Medicaid recipients are veterans. During the five-year period ending March 31, 2013, New York's Medicaid program reimbursed health care providers $3.47 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… of the Budget’s (DOB) Enacted Budget Financial Plan forecast by $1.7 billion, according to the monthly State Cash … Division of the Budgets DOB Enacted Budget Financial Plan forecast by $17 billion according to the monthly State Cash …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionOversight of Homeless Shelters
… oversees homeless shelters to ensure they are operating in compliance with applicable laws, rules, and regulations. … to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of … and ensuring they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersQuality of Internal Control Certification
… (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … Control Act by April 30 of each year by submitting a certification and internal control summary detailing the … 2012, the Division submitted its annual Internal Control Certification and reported full compliance with all but one …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationLow-Income Housing Trust Fund Program (Follow-Up)
… Objective To determine the extent to which Homes and Community Renewal (HCR) implemented the … To determine the extent to which Homes and Community Renewal implemented the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Cairo – Fuel Management (Greene County) Auditors found that 87 percent of fuel usage documents were not completed or kept up to date by … to account for 12,571 gallons (29 percent) of fuel valued at $23,325 out of the 43,632 gallons of fuel valued at …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… by the Chairman, but instead by the Treasurer herself. In addition, periodic comparisons were not made between … and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111SUNY Bulletin No. SU-247
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All SUNY employee records will be affected (except Agency Code 28990). Background In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB … Statement No. 65 – Items Previously Reported as Assets and Liabilities Process and Document Preparation: INTRODUCTION Federal grants are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsLocalities’ Procurements of Paper Ballots
… the number of ballots needed for each election. In fact, about 14.3 million (62.3 percent) of the nearly 23 million … Boards we visited could have saved, in the aggregate, about $10 million during the audit period by competitively …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… included in our initial audit report, Homeless Housing and Assistance Program – Project Selection and Maintenance (Report 2018-S-4 ). About the Program The Homeless Housing and Assistance Program (HHAP), created in 1983 under the … included in our initial audit report Homeless Housing and Assistance Program Project Selection and Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… operated a New York City Department of Education (DOE) Universal Pre-Kindergarten program. During the 2019–20 school …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up) (2018-F-13) An initial audit … checks on unlicensed employees of Nursing Homes, Adult Care Facilities and Home Health Care providers. However, auditors identified 24 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases School District Audits
… IT security awareness training for district employees. In addition, sensitive IT control weaknesses were … not prepare timely reports for the Board or the auditor. In addition, IT assets valued at $11,397 were not included on … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Greenport Union Free School District , Monticello Central School District , … spent appropriately and effectively.” Greenport Union Free School District – Financial Condition (Suffolk County) … his office completed audits of the Greenport Union Free School District Monticello Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… than estimates released in the Division of the Budget’s (DOB) Enacted Budget Financial Plan. However, collections were … (PIT) receipts totaled $14.5 billion, $128.4 million below DOB’s financial plan projections through the first quarter. … the same period last year, but $9.5 million lower than DOB anticipated. Sales tax receipts, the largest share of …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterDiNapoli Honors Community Leaders During Lunar New Year Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a reception in … New York State Comptroller Thomas P DiNapoli hosted a reception in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and … of deficiencies in the Medicaid claims processing and payment system. The audit covered the period December 1, 2008 … not implement adequate controls to enforce APG policy and payment rules. As a result, we identified over $11 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-follow