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State Comptroller DiNapoli Releases Municipal Audits
… Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did … not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds … the clerk did not always deposit fees within the required time frame. The clerk did not deposit $5,266 in fees …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Controls Over Transportation Services and Transportation-Related Expenses
… sponsors, and oversees approximately 650 community-based service providers. Transportation costs and services can … it transports. When notified that an employee’s license has been revoked or suspended, OPWDD has processes in … DDSOs have better assurance they are getting the best pricing for services than others do. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesXI.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
… of the New York State Common Retirement Fund (the Fund), today announced that he has written to fellow Wells Fargo … be put to a vote of fellow investors at the bank's annual meeting on April 24. "Incentive pay practices have been … Wells Fargo's compensation practices at the bank's annual meeting, the Fund will vote against six of the bank's 12 …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) … all such 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-rebatesTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … approximately $364,000. Audit Summary The Board did not always seek competition when procuring professional services. Of the 67 professional service providers that were paid …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Churchville-Chili Central School District – Procurement (2025M-18)
… make procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … vendors as possible. The District entered into 12 CIP contracts valued at approximately $36.6 million during … officials did not ensure goods and services related to CIP contracts were competitively procured in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Opinion 88-4
… p 48, refreshments for volunteer firefighters at the scene of a serious fire). Similarly, it is our opinion that a …
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
… P. DiNapoli today released a review of recent federal data about how the pandemic negatively affected student … schools and must be obligated by September 2024. Based on data from DiNapoli’s COVID-19 Relief Program Tracker , … most in need get caught up, before time runs out.” Recent data from The National Assessment of Educational Progress …
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
… primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department of Health’s (DOH) Bureau of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and …
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)
… the vehicle. If either of these cannot be identified, the image is “rejected.” TBTA defines “leakage” or “rejected … are categorized according to technical reasons (image rejects – 14 different codes) and business reasons (no …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… chain accountability. “There’s a growing community of corporations who understand that their suppliers’ability to maintain safe conditions is key to their business model,”Comptroller DiNapoli said. “Companies like … safety code. As of April 22, 2014, the Fund owned 598,200 shares of Dollar Tree valued at $30,723,552 and 58,708 shares …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases Municipal Audits
… officials do not have assurance that professional services are being procured in the city's best interest and in the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Cost-Saving Ideas: How to Reduce Energy Costs
… equipment. Turn off office equipment, computers and lights at the end of the day. Install light timers or motion … reduce lighting energy use by 75 percent. Replace traffic lights with more energy efficient models. Use Energy Star …
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 … This also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of … expenses, local governments must have both a credit card policy and a system of internal controls in place. …
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)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit … 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Pandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for … included in our initial audit report Office for People with Developmental Disabilities OPWDD Pandemic …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followComptroller DiNapoli Releases State Audits
… (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An initial audit … similar claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected Health … or stolen. However, auditors identified some improvement opportunities. State University of New York (SUNY): Selected …
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
… Thomas P. DiNapoli today announced that five major companies in the New York State Common Retirement Fund's … Chemical , Marathon Oil and Valero Energy . Two other companies, Dean Foods and H&R Block , recently adopted … five years ago, we've worked to convince our portfolio companies and fellow shareholders that it's in their own …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… SUNY Downstate Medical Center (Downstate) consultant, Pitts Management … Pitts Management Associates Inc charged SUNY Downstate Medical Center $83156 in questionable travel and lodging …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabs