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Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsXI-A.1.B Category Codes – XI-A. Purchasing
… This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to … This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Brown pleaded guilty in May. She was sentenced before Judge Tatiana Coffinger in Essex County Court, who ordered …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetCitywide Payment Services and Standards – Controls Over Payments
… states these reports do not need to match because they are only for internal use, information about the transactions and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Archived: Legislative Session 2015 –2016
… S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Contract Description field for each transaction, including amendment transactions. For amendment transactions, the NYS Contract Description field …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… handling of direct placement cases; Develop procedures for county supervision of children in direct placement to ensure … are included in the audit. Full Report https://osc.state.ny.us/audits/allaudits/093020/sga-2020-17s30.pdf Find out how …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… For example, the Authority consistently reports only a portion of its eligible contract expenses to DED, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedSchuyler County – Treasurer’s Office (2014M-186)
… Purpose of Audit The purpose of our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Beacon City School District – Claims Auditing (2016M-20)
… Beacon, Dutchess County. The District, which operates six schools with approximately 3,400 students, is governed by an … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … or conduct assessments of internal controls as required. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underCost-Saving Ideas: Managing Workers' Compensation Costs
… CostSaving Ideas Managing Workers Compensation Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local government or school … general rule, a claim package should contain enough detail and documentation so that the auditing body or official is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. The Agency, which … The Agency also administers a Development Fund on behalf of the City for the purpose of financing commercial and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdf