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Health Sciences Charter School – Procurement (2013M-211)
… services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-21120-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… 65. If you are over age 65 when your employer adopts this benefit, you must be separated from service within three months from the date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least 20 years of creditable service, your …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer … operates two schools with approximately 985 students, is governed by an elected seven-member Board of Education. … the amount of the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health … by State Comptroller Thomas P. DiNapoli. "Clean drinking water is a precious resource that we should never take for …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … providers of about $25 billion. The claims are processed and paid in weekly cycles, which averaged about 6.3 million …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-20122013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests (payments) to claimants and medical providers from the Workers’ Compensation Board’s … The objective of our examination was to determine whether payment requests payments to claimants …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan … invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for the period June 1, 2012 through February … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173State University of New York Upstate Medical Center – Selected Travel Expenses
… To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center … April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … These budgeting practices created operating deficits that have contributed to ongoing fund balance deficits in the … revenue without which the fund balance deficit would have been even greater. The Board failed to audit all claims …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… custom queries against a set of core financial data and to pull out desired information in a format that best meets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… the value of the District’s LOSAP assets declined. As a result, the District’s annual contributions to the LOSAP … audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its ability to … important that the plans be reviewed by the Board, as part of the annual audit process, to help protect the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), released in … and monitored projects in accordance with standard project procedures. However, it did not set clear and … approve and monitor projects in accordance with standard project procedures and determine whether project goals are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… and Soil District pleaded guilty today to stealing $4,100 in county funds, according to State Comptroller Thomas P. … she collected from the public, instead of depositing them in the bank. DiNapoli’s office discovered the gap during an … with Chautauqua County District Attorney Patrick Swanson in the criminal investigation. Kelley, 48, of Portland, …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theft