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Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is seeking competition for purchases that are … Determine if the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, … be beneficial for every member . Before submitting a plan election form, it’s important to speak with a NYSLRS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… January 1, 2012 through February 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit … North Queensbury Volunteer Fire Company Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … still ask whether the fees apply when purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold after …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 1586
… with a chart of accounts string that is scheduled to lapse on 09/15/2017 or 09/29/2017. A link will be posted on … update all pools that contain chartfield strings due to lapse to a status of Inactive. Job aids are available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesSelected Travel Expenses
… a public benefit corporation and a component unit of the State of New York, whose mission is to continue develop, and … Findings MTA’s travel policy directive does not clearly state all the requirements or procedures the staff need to …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Releases July State Cash Report
… through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower … in settlement revenue provides solid financial footing for the time being,”DiNapoli said. “State leaders need to … to address a variety of needs, but it should not be used for ongoing purposes.” Total receipts increased 7.4 percent, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. … with Mayor Byron Brown helps to increase awareness about unclaimed funds and get even more checks out in the mail to … Comptroller’s website to see if any of the $88 million in unclaimed funds in Buffalo belongs to you." Representatives …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… services that were erroneously billed as inpatient claims. The audit covered the period from January 2018 through March … State’s Medicaid program is administered by the Department of Health (Department). The Medicaid program reimburses … inpatient treatments because they are less involved and do not require a patient’s continued presence in a facility. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … the end of their stay. These codes are important because payments may vary significantly depending on whether a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Comptroller DiNapoli Statement on New York City Financial Plan
… City’s November 2021 Financial Plan modification indicates that the recovery is underway, but that its trajectory is uncertain, with employment growth and … state relief programs, including for small businesses, and that the federal government reallocate funds for rent …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planRestitution Payments (2021-MS-2)
… We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , Franklin … Wyoming [pdf] . Audit Objective Determine whether County Probation Department (Department) officials enforced … receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller Releases School District Audits
… fiscal years ranging from 12.1 percent to 16.7 percent. Rochester City School District – 2020-21 Budget Review …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Housing Preservation and Development, Purchasing Practices … officials to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were … to various applications. Inappropriate access can lead to intentional or accidental modification, destruction, or …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0DiNapoli: Read Fine Print on Gift Cards this Holiday Season
… Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about … Thomas P DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-season