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Empire BlueCross – Overpayments for Physician-Administered Drugs
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million of these members. … of the Empire Plan. Empire processes and pays claims for hospital services, which includes coverage for inpatient and outpatient services provided by a hospital, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsCity of Amsterdam – Budget Review (B25-5-5)
… for the water fund does not include appropriations for real property taxes that will be owed to local governments and … recreation fund self-sufficient. Review appropriations for real property taxes on City-owned property and make …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… New York State Comptroller Thomas P. DiNapoli was selected … the role of Italians who rescued Jews during World War II and the history of the Jewish community on the Italian …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationGreater Johnstown School District - Payroll (2018M-267)
… and properly authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Local Government
Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials
https://www.osc.ny.gov/local-governmentAusable Valley Central School District - Claims Auditing (2018M-190)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Alfred-Almond Central School District - Financial Management (2019M-131)
… balance policy. District officials generally agreed with our recommendations and indicated that they have initiated or … planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Remsen Central School District - Claims Audit Process (2019M-86)
… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 … New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations District … contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelHornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Fort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… balance for fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s … fund balance that will not be used. Develop a plan for the use of excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Opinion 88-19
… a gift of monies from the citizens group to aid in the payment of legal fees and expenses (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Implications for the Future – 2021 Financial Condition Report
… Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to recover … were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing its … subject to risk, but the path of the coronavirus pandemic will heavily influence economic activity for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Contract and Payment Actions in October
… CVS Caremark to provide pharmacy benefit services for the Empire, Excelsior and Student Employee Health plans. $29.1 … for the Mental Health & Substance Abuse Program for the Empire Plan. Department of Corrections and Community … $760,000 in BOCES aid to seven organizations. Empire State Development Corporation $207.7 million for the Small Business …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, … most impacted remains to be seen. Key findings in DiNapoli’s report: In FFY 2023, federal expenditures for each U.S. …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-states