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Examination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfCity of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfTown of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which is … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period January 1, … The purpose of our audit was to review the Boards financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Worth – Financial Operations (2014M-323)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $312,000. Key Findings The … financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, … The purpose of our audit was to evaluate the Towns purchasing …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Livonia – Justice Court (2015M-76)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2013 … governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town … Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2013 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, … The purpose of our audit was to evaluate the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… financial and capital plans to establish long-term objectives for funding long-term needs. Any long-term …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 … The purpose of our audit was to examine the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… expenditures for the previous completed fiscal year; the current year’s budget, showing revenue estimates and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation … State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-butler-fire-district-2020-155.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… of perspectives and experiences is an essential asset for institutional investors. I look forward to his … and Sly has already added to our work opening the doors for up-and-coming financial managers,” said Chief investment … Albany, N.Y. Prior to becoming a senior investment officer for the Fund’s Emerging Manager Program in 2020, McClearn …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates … New York State Health Insurance Program: United HealthCare Insurance Company of New York - Empire Plan Drug Rebates ( … recommendations made in our audit report United HealthCare Insurance Company of New York Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followState Agencies Bulletin No. 1690
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018