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XI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Approval by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires that … and a balanced and fair method of award. Contract Prefix Revenue New York State Contract IDs must begin with an “X” … information. Process and Transaction Preparation: Revenue agreements are created in the Customer Contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Fund (the Fund), today announced that he has written to fellow Wells Fargo shareholders urging them to support his call for the bank to provide a report … determine whether its incentive pay practices have exposed it to financial loss. DiNapoli's shareholder proposal will be …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … The Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, 2024, the … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesPipeline Safety Oversight
… Purpose To determine whether the Public Service Commission (PSC) is … of Transportation administers pipeline safety nationwide. To do this, it delegates some of its authority to states and provides partial reimbursement for the costs … To determine whether the Public Service Commission is …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightChurchville-Chili Central School District – Procurement (2025M-18)
… for purchasing did not: Advertise in the District’s official newspaper, as required by GML, for nine CIP … the contracts to ensure the District was permitted to award the contracts pursuant to the “piggybacking” exception … audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in … are responsible for administering the estates of individuals who die intestate (without a will) and leave … by a fee set by the Surrogate’s Court on the closing value of each administered estate. As of December 31, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOpinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… New York. In response, he urged New York school districts to assess their plans for spending federal pandemic funds and … at elementary and secondary schools and must be obligated by September 2024. Based on data from DiNapoli’s COVID-19 … with fourth grade scores dropping more than the national average,” DiNapoli said. “School districts must act quickly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalOversight of Drug Disposal
To determine whether the Office of Addiction Services and Supports programs and the programs it oversees collect and dispose of unneeded drugs using
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… pay tolls. Instead, all motorists simply drive through any lane they choose. There are three ways to pay with cashless … Account, and 3) Tolls by Mail. The Open Road Tolling in-lane toll collection system captures up to six images per …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The supervisor was unaware of the statutory requirement for deposits and only made one deposit at the end of each … to the procurement policy regarding obtaining quotes for purchases and public works. During the audit period, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Cost-Saving Ideas: How to Reduce Energy Costs
… website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a fire district has a strong …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Comptroller DiNapoli Releases State Audits
… of detail, and maintained documentation supporting the answers given. The initial audit reports concluded that … effectively communicated these procedures to the campuses. Tests at seven campuses and system administration, however, … 97 in the $500 to $250,000 range and totaling more than $1.1 million lacked required documentation to demonstrate that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… indirect state and federal lobbying, grassroots lobbying communications, payments to any trade associations used for … Corp., Waste Management Inc., Western Union Co. and Wynn Resorts. DiNapoli has made disclosure of political spending a … Safeway Inc. Sempra Energy 2011 Limited Brands Marriott International Inc. Yum! Brands Inc. About the New York State …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… Common Retirement Fund (Fund), is asking fellow investors in Wynn Resorts to vote their shares for the Fund's request … dollars are being spent on political agendas that are not in the company's best interest." Currently, Wynn Resorts does … available data, Wynn Resorts has spent millions of dollars in corporate funds on political activities since the 2010 …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsState Comptroller DiNapoli Releases Municipal & School Audits
… and allowed a member to handle hall rental revenue. Border City Fire District – Board Oversight (Seneca County) The … with a private corporation and kept an unauthorized bank account into which he inappropriately deposited and … account and did not reconcile the three interest-bearing savings and money market accounts. The treasurer did not …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0