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Comptroller DiNapoli Releases State Audits

… (2015-F-7) In 2012, auditors conducted a series of audits at 12 state agencies focusing specifically on their 2011-2012 … inpatient claims, and modified its contractor’s sampling plan to select and review similar claims at high risk of … or stolen. However, auditors identified some improvement opportunities. State University of New York (SUNY): Selected …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

Opinion 97-4

… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … may expend foreign fire insurance tax moneys to provide a death benefit to a member of the Association upon the death … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …

https://www.osc.ny.gov/legal-opinions/opinion-97-4

Medicaid Program – Managed Care Payments to Unenrolled Providers

… Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care …

https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providers

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

State Comptroller DiNapoli Releases Municipal & School Audits

… exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the general and highway funds, … funds. Greece Central School District – Procurement of Professional Services (Monroe County) The board and district officials did not always seek competition for professional services. As a result, officials cannot assure …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance … best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Audits

… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits

DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds

… being paid so far in 2015. DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. … to expose tax cheats.” DiNapoli said. “As refund fraud and identity theft increases, my office is working to ensure … are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …

https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refunds

State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement

… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State … and the subsequent grounding of the aircraft. Under settlement approved today by the Delaware Chancery Court, … “What happened at Boeing led to great tragedy. The settlement approved today not only provides for the company …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… State's financial information more transparent; improves visibility by outside parties into State operations; and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)

… Purpose To determine the extent of implementation of the five recommendations included in our … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or … To determine the extent of implementation of the five …

https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems

Rainbow Rhymes Learning Center (Follow-Up)

… initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial … Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately … Interest State Education Department: Rainbow Rhymes Learning Center Report (2009-S-84) …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-follow

College of Nanoscale Science and Engineering – Network Security Controls

… nanotechnology. The College is a unit of the University at Albany (the University), one of the four University Centers … Audits/Reports of Interest State University of New York at Albany: Network Security Controls (2004-S-23) Department of …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Use of Vendor-Supported Technology

… Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an … technology (IT) department that operates out of its main office. To help carry out its mission, NFTA owns IT …

https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technology

State Comptroller DiNapoli Releases Audits

… and contracts. Wayne Central School District – Property Disposal (Steuben County) The school board and district … of district property. Auditors examined the district’s disposal of fifteen school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, district officials do not have …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… – pdf] | [read complete 2021 report – pdf]   Purpose of Review The purpose of our review was to assess the Village of … The purpose of our review was to assess the Village of …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

Town of Delhi - Highway Department Leave Records (2020M-53)

… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53

City of Hornell – Business Improvement District (2018M-38)

… Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Clarence Central School District – Financial Condition Management (2022M-46)

… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … fund appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… deposited and remitted collections accurately and in a timely manner.  Key Findings  The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15