Search
Town of Rotterdam – Water Rents (2016M-347)
… of approximately 29,000. The Town, which is governed by an elected five-member Town Board, has three water …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … Civil Service. We identified $10,723,916 in rebates that is due Civil Service from CVS Health. Key Recommendations … Empire Plan Medicare Rx rebate-eligible drug utilization is invoiced, collected from drug manufacturers, and remitted …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilBath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Opinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … applies if submission of a proposition to the electorate is specifically authorized by some other law ( Greene v Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli Announces State Contract & Payment Actions for December
… $11 billion in December 2013. His office rejected 205 contract transactions valued at $358 million and 1,390 … money. The Comptroller’s office averages 11 to 13 days for contract reviews. The Comptroller recently began releasing a monthly contract report which provides added transparency and current …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberWalton Central School District – Financial Condition (2014M-118)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through January 13, 2014. … with approximately 1,025 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 … and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Wynantskill Union Free School District – Purchasing (2022M-85)
Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wynantskill-2022-85.pdfWyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District (District) officials used a competitive method to procure professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-2020-152.pdfWhitesboro Central School District – Separation Payments (2020M-146)
Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesboro-2020-146.pdfPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … operates six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. … expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147State Comptroller DiNapoli Releases Municipal Audits
… Fire District – Length of Service Awards Program Service Credit (Saratoga County) The district did not award the … when required. The board approved the treasurer's use of a debit card to purchase office supplies and postage. The use of a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Chenango Valley Central School District – Budget Review (B4-13-11)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli Announces State Contract & Payment Actions for October 2014
… Commission $2.4 million to Taft Stettinius & Hollister LLP for gaming advisory services related to the selection of … Park. New York State Assembly $141,000 to Proskauer Rose LLP for legal services. $8,000 to Whiteman Osterman and Hanna LLP for legal services. $1,000 to Rossein Associates for …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessForms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesEllenville Central School District – Financial Condition (2015M-330)
… through June 30, 2015. Background The Ellenville Central School District is located in the Towns of Wawarsing and … Ellenville Central School District Financial Condition 2015M330 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfSelected Safety and Security Equipment at Train Stations (2017-S-84) 90-Day Response
To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms,"...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s84-response.pdf