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Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … issued on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for … 2006 through 2011, to organizations that provide certain home health care services to Medicaid recipients. The …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … the petty cash account is needed for subpoena fees, a New York State procurement card should be used for most … The largest total disbursements for a month in our scope period were $891. The average monthly disbursements …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… There are four tax classes for property in New York City: Class 1 covers one- to three-unit residential properties; Class 2, residential properties of more than three units; Class 3, most utility properties; and Class 4, commercial and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Purpose To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups (APR-DRG) inpatient claims … To determine whether Medicaid made overpayments to hospitals …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09City of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… major operating funds. Specifically, at fiscal year-end 2012, the general fund-town-wide’s unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … lower than the first half of SFY 2022-23, according to the monthly State Cash Report released today by New York … growth, and easing inflation were all contributing factors to higher-than-expected tax receipts. However, global unrest, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearState Comptroller DiNapoli Releases School Audits
… Common School District – Extra-Classroom Activity (ECA) Funds (Suffolk County) The board did not appoint a … faculty auditor or a central treasurer as required. The ECA clubs did not maintain a separate, independent set of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the 2011-2012 BU21 Deficit … will appear on the NBEN713 “ERS Days WRK ADJ” report. The adjustment represents a reduction in the days worked for the … adjustments to the Retirement System utilizing the RS2050 Adjustment Report. This report will be available on June 20, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 … to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fBrocton Central School District – Claims Audit (2023M-15)
… [read complete report – pdf] Audit Objective Determine whether Brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Lodi – Town Hall Capital Project (2024M-130)
… without adequate supporting documentation, such as a certification that the work was performed and completed …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Cortland County – Public Water Supplies (2016M-318)
… Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation … operations for the period January 1 2011 to August 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210