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Opinion 91-45
… those powers "as are expressly granted by statute or by sovereign authority or those which are necessarily implied …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Jamesport Fire District - Length of Service Award Program (2019M-05)
… General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The … records for 27 members did not sufficiently support 322 points awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment Program for
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… today. The purchase brings the state pension fund’s holdings in Israel bonds to $267.8 million. “New York state’s … bonds help support one of our nation’s strongest allies. I am heartened that so many other public funds have stepped …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsControls Over and Revenues From .nyc Generic Top-Level Domains
… To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether … the Program A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases State Audits
… determined DOH had overlooked multiple sources of drug rebate revenue and did not collect an estimated $95.1 million …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … (Report 2016-S-41 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… six recommendations included in our initial audit report, CVS Health - Accuracy of Drug Rebate Revenue Remitted to the … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followTown of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Monticello Central School District – Budgeting (2014M-97)
… July 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of … Monticello Central School District Budgeting 2014M97 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Commack Public Library District – Selected Financial Operations (2015M-132)
… uses the discretionary fund in accordance with the bylaws. Consult with its legal counsel and take steps to clarify that …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132University Preparatory Charter School for Young Men - Payroll (2023M-123)
… its oversight duties or ensure that the Chief Executive Officer (CEO) authorized salaries within the Board-approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset policies).As a … In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCenter Moriches Union Free School District – Payroll (2024M-155)
… payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings … payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets … payroll payments to employees for tutoring covering classes chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Town of Berkshire – Town Clerk (2014M-230)
… The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … Officer failed to compare the money received for building permits with the permits actually issued. Key … collected with what is owed to various parties. Reconcile building permits with the fees collected. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230XI.17 Protest Procedures – XI. Procurement and Contract Management
… that may be filed with the State Comptroller: (1) an appeal of a protest decision made by the public contracting … Comptroller 110 State Street, 11th Floor Albany, NY 12236. Appeal of Public Contracting Entity Protest Determination … contracting entity, any interested party may file an appeal of the public contracting entity’s determination with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Comptroller DiNapoli Releases Audits
… Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified vulnerabilities in DOH’s provider … (2015-S-30) Two managed care organizations reported medical costs for services procured through a corporate … State Education Department (SED): Brookville Center for Children’s Services Inc., Compliance with the Reimbursable …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 99-5
… discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL … stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Agencies Bulletin No. 2435
… 23 in one of the above bargaining units whose official station is a DOCCS correctional facility for Fiscal Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27