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Portville Central School District - Cafeteria Collections (2018M-244)
… and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244New 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.pdfComptroller DiNapoli Releases State Audits
… District Transportation Authority (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether certain types of discretionary expenses were proper, what would be … reasonable cost. Auditors questioned the propriety of discretionary expenditures totaling about $60,000. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 88-19
… §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the … group has requested the town board to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether town funds can be …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Gloversville Enlarged School District - Claims Auditing (2019M-244)
… auditor should: Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Coronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfLakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113State Comptroller DiNapoli Releases Audits
… York State’s three major thoroughbred racetracks, entered into a bankruptcy settlement agreement in September 2008, … Requirements (Follow-Up) (2022-F-32) The New York State Safe Schools Against Violence in Education (SAVE) Act was signed into law in 2000 to promote a safer and more effective …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract & Payment Actions for January 2015
… and Captain Youth and Family Services. Thruway Authority $12.8 million with Kubricky Construction Corp. for pavement … today his office approved 1577 contracts valued at $12 billion and approved nearly 13 million payments worth $96 …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in monitoring Charter Communications Inc. … in or make a call, they should be confident that someone is making sure these service providers are living up to their … problems with its service. The audit examined how the PSC is overseeing utility compliance with commission agreements …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsOpinion 2006-7
… provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange … provider); (use of monies paid under ambulance contract to purchase vehicles) IMPROVEMENT DISTRICTS -- Property … of vehicles owned by the service provider and used to provide the service. (2) If the town board determines that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Pulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contract
https://www.osc.ny.gov/files/local-government/audits/pdf/pulaski-academy-2020-20.pdfHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfOpinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board accumulated unexpended surplus funds totaling $2.4 million without a long-term plan for its use. The board did not audit claims prior to payment …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… non-participating (out-of-network) providers. United bases payment for most services provided by out-of-network …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… medical/surgical coverage. Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Objective To assess the extent of implementation of the three … million members. Civil Service contracts with CVS Caremark to administer the prescription drug program for the Empire … of our initial audit, issued on September 13, 2023, was to determine whether CVS Caremark paid claims under the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-under