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Jamesport Fire District - Length of Service Award Program (2019M-05)
… Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law (GML) as the policy … does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did … Recommendations Revise the LOSAP policy to be consistent with GML. Award points based on proper support. District …
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
… Purpose 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 … To determine if the Department of Health has taken sufficient steps to safeguard Medicaid …
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
… The New York State Common Retirement Fund has purchased an additional $20 … buys Israel bonds because we have confidence in the spirit of innovation and tenacity of Israeli people and in the … challenging days.” New York joined Pennsylvania, Florida, Illinois, Texas, Ohio and other public U.S. funds in …
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
… reports. Does not adequately monitor domain names for words considered to be indecent that were disallowed by the contract. We identified 65 domains containing one of seven words disallowed by the contract terms. Key Recommendations …
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
… have been issued: City University of New York: Lehman College, Controls Over Bank Accounts (2017-F-18) … two accounts that were not on CUNY Central’s list that Lehman opened prior to the implementation of its 2008 banking … a non-tax levy account contained tax levy dollars that Lehman should have turned over to the state. In a follow-up, …
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)
… five 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/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)
… monitoring and, as a result, repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and … balance. The Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget … for the budgeting process, and develop and adopt budgets with realistic estimates of revenues and expenditures, and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Twelve employees received pay that was not consistent with their employment agreements, authorized pay rates or … Officials could not support they provided the Board with sufficient information for the Board to perform its … Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries and pay rates …
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)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
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)
… employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Monticello Central School District – Budgeting (2014M-97)
… through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … 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)
… with District bylaws. The Board appointed an independent contractor as Treasurer. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town 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 … Recommendations Issue duplicate receipts and record the form of payment for all moneys received where no other form of receipt is available. Report all collected and …
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
The purpose of this section is to summarize the Office of the State Comptrollers Contract Award Protest Procedure found at Part 24 of Title 2 of the New York Codes Rules and Regulations
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Comptroller DiNapoli Releases Audits
… program and prevent improper payments for services. As a result of these weaknesses, six eye care professionals who … Education Department: The Child Study Center of New York (CSC), Compliance With the Reimbursable Cost Manual (2017-S-13) CSC, a not-for-profit organization located in Jericho, is …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 99-5
… would represent an improvement in library services (26 Opns St Comp, 1972, p 62). The amount paid under the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Agencies Bulletin No. 2435
… the first forty (40) hours of an employee’s regular work schedule per workweek for actual hours worked or while on … bargaining units: CSEA (02, 03, 04) PEF (05) M/C (06) Have a Comp Rate Code of 21P, ANN or CAL in a Grade 5 … Code(s) based on an employee’s Comp Rate Code and/or work schedule. Employees with a Comp Rate Code of ANN: No action …
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-27Stockbridge Valley Central School District - Information Technology (2019M-13)
… information (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District … Monitor employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer needed. Provide employees with periodic IT security awareness training. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019m