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List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… (Public Officers Law, § 87 (3)(c)) Office of Communications Press Releases Freedom of Information Law requests Brochures Newsletters Division of Legal Services … Published and Unpublished Advisory Opinions of OSC Special District Applications and Related Materials …
https://www.osc.ny.gov/help/foil/recordsPortville Central School District - Financial Management (2018M-245)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Roosevelt Union Free School District - Information Technology (2019M-193)
… [read complete report - pdf] Audit Objective Determine whether District … are appropriately trained and supervising IT Department staff. Adopt a disaster recovery plan. Ensure that computer … District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Cazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the personal private and sensitive information PPSI on District servers
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Brasher Falls Central School District – Financial Condition (2019M-158)
… the District’s financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 … three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 … multiyear financial plan. Key Recommendations Ensure the surplus fund balance complies with the statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Tuckahoe Common School District - Financial Condition (2018M-191)
… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and Investigator David Buske, with support from Supervising Investigator Richard Doyle, Deputy Bureau Chief Antoine …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicComptroller DiNapoli Releases State Audits
… of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors determined that DANC … provided appropriate oversight for procurements and the loan programs, having established policies and procedures and … provided appropriate oversight for procurements and the loan programs having established policies and procedures and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and Investigator David Buske, with support from Supervising Investigator Richard Doyle, Deputy Bureau Chief Antoine …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and Investigator David Buske, with support from Supervising Investigator Richard Doyle, Deputy Bureau Chief Antoine …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedV.3.E Programs – V. Chart of Accounts (COA) Governance
… Sub Program category used in reporting (for example Public School Aid) Level 4- Major Program from Appropriation Bill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to operate Preschool Special Education Itinerant Teacher (SEIT) and Related Services programs for disabled …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims … Submitted by Davis Ethical Pharmacy (2012-S-10) United HealthCare: New York State Health Insurance Program Payments …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… to as the SED cost-based programs. During the 2013-14 school year, TLC served about 138 students. In addition to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… these programs are based on fixed fees. During the 2017-18 school year, Little Meadows served approximately 178 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… CFR-reported financial information. During the 2019–20 school year, Empower served 94 preschool children in the SED …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manual