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State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Square … $2.3 million out of 1,394 claims totaling approximately $26.3 million. All payments tested were accurate, supporting … invoices matched amounts charged, purchase orders for goods received were signed by the receiver, and there was …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsCapital One Bank Accounts
… where warranted. Ensure that consultant payments for tenant relocation assistance conform to federal requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… upon completion of the travel for which the payment was advanced. Each Business Unit should annually review its … The Business Unit must ensure that any money that was advanced and not used is returned by the traveler. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomDiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… Fight Antisemitism. DiNapoli announced his action Saturday night at the Stand With Israel event at the Hampton Synagogue …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein collectively …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). Background The … To determine the implementation status of the 14 recommendations made in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… program and remitted all recoveries owed to the Department of Civil Service (Civil Service). The audit covered the … Program (NYSHIP), administered by Civil Service, is one of the nation’s largest public sector health insurance … includes, but is not limited to, conducting on-site audits of pharmacies, providing audit reports to Civil Service, and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … period January 1, 2014 through December 31, 2018. The cost of the prescription drug program averaged $2.4 billion per …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… state deal with a housing affordability crisis and rising eviction actions. An added $356 million in funding from the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfOpinion 89-35
… by local law subject to a mandatory referendum. Whether it is proper to designate the town comptroller as chief fiscal … of town moneys to temporarily invest moneys not needed for immediate expenditure. This is in reply to your inquiry … transfers any of the powers of the supervisor to another official would be subject to a mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… used the same vendor for liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301XVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State Accounting … Operations at [email protected] . Please direct questions regarding the processing or payment of lapsing … or by e-mail at [email protected] . Please direct questions regarding contract transactions that will utilize …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsCity of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Liberty – Financial Condition (2013M-109)
… Board’s adopted budgets were based on accounting records with discrepancies because the Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did … unrestricted fund balances to accumulate. At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Allegany – Vehicle Fuel (2012M-308)
… Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247