Search
Mitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6-response.pdfDiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… bribed patients to use their services to bilk the Medicaid system. Thanks to my partnership with Ulster County District …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH): Improper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12) An … (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsDiNapoli Audit Praises Waterville Central School District
… reviewed records for 10 full-time employees and five sports officials in Waterville to determine if the district …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtDiNapoli: Fiscal Stress Remains Low in Villages
… and scored 539 villages, which predominantly have a fiscal year ending on May 31. For 2014, three villages have been … stress,” and 15 as “susceptible to fiscal stress.” Last year, a total of 15 villages from this group were listed in … fiscal jeopardy.” Using financial indicators that include year-end fund balance, short-term borrowing and patterns of …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesJohnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfAccess to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government … $55 billion in Social Security payments, $47 billion for Medicare and more than $46 billion for Medicaid and other safety net grants. Billions of federal …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not always … that the District claimed all Medicaid reimbursements to which it was entitled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… to defraud in the first degree, an E felony, and paid $18,229 in restitution, according to an agreement with Erie … III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school resources are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli Urges Parents to Open a College Savings Account for Their Children
… and the Higher Education Services Corp., is designed to help parents save for college and offers tax deductions up to $10,000 annually. "A smart way to combat rising college costs is to plan ahead. It’s never …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… being convicted of stealing nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and … for unjustified delays in paying vendors, and providers of service pursuant to Article 11-A of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… Audit Objective Determine whether Grand Island Central School District (District) officials adequately secured … action. … Determine whether Grand Island Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… dentists. Key Findings We identified about $2.3 million in highly suspicious and possibly fraudulent claims that were … defrauded the Medicaid program by creating false entries in medical records to support claims. It was not possible to perform all of the procedures the dentists billed in relation to the hours their offices were open. For …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsGarrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Sign 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 … is a warning to officials who would blur the line between public duty and private lives,” State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to … Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass entries must be … received no later than the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classifications