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Opinion 92-6
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-92-6VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersWeedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … also did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid … were properly audited before payment. Auditors reviewed 150 claims packets totaling $870,798 and found claims …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsIntroduction – Travel and Conference Expense Management
… of local governments and school districts. 1 Office of the New York State Comptroller audit reports are available at: …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Dryden Central School District – … benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdfEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followComptroller DiNapoli Releases School District Audits
… (Sullivan County) The Board overestimated appropriations from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Empire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughXII.5.K Federally Reportable Payments – XII. Expenditures
… payments subject to federal reporting, including payments for legal settlements, judgments, and awards. Determining … vital role in helping New York State comply with these IRS requirements by ensuring payments are properly reported. … to Federal Reporting of this Chapter. Please contact OSC’s Bureau of State Expenditures Federal Reporting unit at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… made by the New York State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested in Ambrell through the Hamilton Lane’s Hudson River Co-Investment Fund. “The In-State Private Equity Program helps companies thrive in New …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundWappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … contracts is conducted to determine the need for new RFPs. Except as specified in Appendix A, District … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfSandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… (EPF), one of the state's most important funding sources for preserving open space, protecting water quality and … are at an all-time high, but spending in future years is expected to require additional resources beyond the … and commonly requested data. … Disbursements from New Yorks Environmental Protection Fund EPF are at an alltime …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfPort Jervis City School District – Financial Condition (2022M-152)
… the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … general fund financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Excessive Payments for Durable Medical Equipment Rentals (Follow-Up) (Report 2024-F-18)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f18.pdf