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Empire Plan Drug Rebate Revenue
… from six drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district … and pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report 2013-S-82 ). Background The New York State … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. BOCES, … and other participating school districts, is governed by a seven-member Board of Education elected by the boards of …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71East Quogue Union Free School District – IT Asset Management (S9-22-8)
east quogue, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-quogue-union-free-school-district-s9-22-8.pdfEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-92.pdfMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-63.pdfEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
Determine whether meal, travel and conference expenditures were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-132.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/lowville-academy-central-2019-154.pdfNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
Determine whether officials appropriately prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-199.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdfDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-them30% New York State Initiative
… school year prior to completing their applications. SFAs report information from the previous school year’s food …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… if School officials completely and accurately billed resident districts. Audit Results School officials have … adequate proof of residency records, accurately billed resident districts using the correct New York State Education … if School officials completely and accurately billed resident districts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that … regulations according to an audit released by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… billion and 4,200 payments valued at $2.7 million due to fraud, waste or other improprieties. As the state’s chief … best value for their money. These independent audits also help ensure payments are free from fraud, waste and … for media planning and buying services for traditional lottery products such as Mega Millions, Power Ball and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016