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Glens Falls Common School District - Cash Management (2019M-177)
… [read complete report - pdf] Audit Objective Determine if District officials maximized interest earnings. Key … Determine if District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… interest earnings were maximized. Had officials invested idle funds in a financial institution with higher available … that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Poland Central School District – Procurement (2015M-355)
… 30, 2015. Background The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer … operates two schools with approximately 600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… 1, 2014 through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead … Valley Stream Union Free School District 30 Purchasing 2016M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of … Half Hollow Hills Central School District Procurement 2016M239 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… Bridge and Tunnel Authority (TBTA) and it is likely to increase. Even when uncollected tolls can be billed, law firms hired to collect outstanding tolls and fees have not been … by State Comptroller Thomas P. DiNapoli found. "More needs to be done to ensure that those using our bridges and tunnels …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… arrangement with a former employee of Nassau University Medical Center (NUMC) who earlier in the investigation … an iPad, and free meals. State law strictly prohibits all medical providers, including pharmacies, from paying or … Investigative support was provided by Supervising Legal Assistant Wendy Dorival, as well as Confidential Legal …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidOpinion 97-1
… accordance with the local law providing for the experience rating, or the county's rules and regulations. You ask … local law for the operation of the plan on an experience rating basis, charging participants, partially or totally, on … with the county's local law providing for experience rating, or its rules and regulations. Accordingly, a village …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Agencies Bulletin No. 719
… Purpose To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement Differential for affected … of Corrections employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the requirements for competitively bidding for banking services; (iii) describe the methods of payment for services provided under banking services contracts. The following definitions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsXI-A.8 Payment Tolerances – XI-A. Purchasing
… tolerances, if a Business Unit entered a voucher with a price contractually higher than the price on the related PO, even if the price varied by only ten cents, the voucher would fail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that six villages were designated in fiscal stress under the Fiscal Stress Monitoring System … year local governments and designated one village in “significant fiscal stress,” one in “moderate fiscal … State Comptroller Thomas P DiNapoli today announced that six villages were designated in fiscal …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… medical and mental health care and legal services, but better monitoring of social services offices and service … can help eliminate barriers to assistance and support for victims.” Human trafficking is the unlawful act of … understand RHTP’s benefits and were instead using other funding streams to help them. Auditors found OTDA did not …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The securities … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostForms for State Agencies and Employees
… Form # Form Name and Resources Format Accounting AC 22‑S Journal Voucher Excel AC 909‑S Report of Moneys Received Excel AC 1286‑S Refund of Appropriation … Designation Fillable PDF AC 902‑S Purchase Order Change Notice (SFS) Original AC 902 with revisions …
https://www.osc.ny.gov/state-agencies/formsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… out-of-network anesthesia services provided at Ambulatory Surgery Centers that were contractually required to use … physician office visits, diagnostic testing, outpatient surgery, physical therapy, and home care services. United … United’s contracts with certain in-network Ambulatory Surgery Centers (ASCs) contain contract provisions that …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … with incorrect information pertaining to other health insurance coverage that recipients had; $3.1 million in overpayments …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017