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Exclusion of Indebtedness for Sewage Facilities
… of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to extending the exclusion of indebtedness contracted for sewage facilities. Memo Bill Text Status … Relates to extending the exclusion of indebtedness contracted for …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions … and the winning bid or proposal. XI.2.E Submission of Agency Contracts and Amendments provides additional information. The Office of the State Comptroller (OSC) in most cases does not require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) … aid for disadvantaged students who show the potential to succeed despite poor academic preparation and limited …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Lapeer – Budgeting (2024M-127)
… their budgeting practices. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… to OSC using an OP transaction. The lease contract number must be entered in the NYS Description field. Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewVillage of Leicester – Financial Management (2025M-7)
… interest income, real property taxes, State aid and sales tax, while the water fund is funded primarily with metered … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Audits of Local Governments and Schools
… against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability. To learn more about performance audits, see About Our Audits …
https://www.osc.ny.gov/local-government/auditsTown of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Addison – Payroll (2024M-12)
… former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments … payroll function. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… [read complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate … the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … Village officials agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, 2013. … residents. The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The … completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … She pleaded guilty before Judge Gregory P. Storie in St. Lawrence County Court. She is due back in court for … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… issuance of the follow-up report to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/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)
… of implementation of the six recommendations included in our initial audit report, CVS Health - Accuracy of Drug … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … rebate revenue related to Empire Plan drug utilization in accordance with its contract with Civil Service. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/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)
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program and to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… the Program When handled correctly, radioactive materials have many beneficial medical, industrial, and academic uses. … requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and