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Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, … on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process
… policies and procedures, and whether the Office of Temporary and Disability Assistance's (OTDA) Fair Hearing process is used … oversees the State's public assistance programs (i.e., temporary cash assistance, health insurance and emergency …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processState Comptroller DiNapoli Releases Municipal & School Audits
… 47 seasonal employees from the training. Village of Lake Placid – Sexual Harassment Prevention (SHP) Training (Essex … and all five elected officials), one employee of the police department and two elected trustees did not complete …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. … The New York State Common …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesState Comptroller DiNapoli Releases Municipal Audits
… prior to board approval. The district did not follow its credit card usage policy requiring documentation for four … In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Oversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City … development 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … from sale of park land 3,476,488 3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive … installing more meters than required. In addition, a major design change was made after the contract was awarded, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board exceeded … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Village of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyControls Over Unclaimed Bottle Deposits (Follow-Up)
… in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … State Returnable Container Act (Act), also known as the “Bottle Bill.” The Act requires every deposit initiator to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan … that it must somehow bridge a looming fiscal canyon of more than $2 billion annually and plan for long-term … MTA’s current projections could become even worse as the threat of a recession looms. The growing disparity between …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Livonia Central School District – Conflict of Interest (2024M-89)
… Audit Objective Determine whether any Livonia Central School District (District) officials had interests in District … prohibited interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Security Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient … center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … of Standards and Technology (NIST) standards, and its internal policies. Key Findings We identified areas where …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsIRS Pension Limitation – State Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified … from April 1, 2021 – March 31, 2022. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified … from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitation