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DiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails … P. DiNapoli. Auditors also found the State Commission of Correction is also not routinely inspecting the state's 54 … The state agency in charge of the oversight and inspection of 561 state and local …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsOpinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling … regulations; and Documents pertaining to land claims. IMAGING AND ATTACHING DOCUMENTS Imaging should be integrated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is … elected Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2010-11 … For the fiscal year ended May 31, 2011, the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… To determine whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program … January 2019 through December 2023, Civil Service had a Pharmacy Benefit Services Contract (Contract) with … of CVS Caremark’s audits of the Empire Plan’s pharmacy claims. For example, CVS Caremark audits sometimes …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programDiNapoli: Central New York Economy Slowly Improving
… of homeowners spend more than 30 percent of their income on housing, compared with 39 percent statewide. The largest … to do so in the next few years. Electrical equipment, appliance and component manufacturing grew by over 46 percent …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingNew York's 529 College Savings Program Turns 20
… of the Direct Plan and the Advisor-Guided Plan . The Vanguard Group, Inc., serves as the Investment Manager for the Direct Plan . Vanguard Marketing Corporation markets, distributes, and …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20XII.5.F Payment Dates and Terms Overview – XII. Expenditures
… the Schedule Due field. Default Basis Date Effective April 1, 2018, the default Basis Date for vendors classified as … on vendor location, please refer to Chapter X, Section 4.D – Location . Agencies requesting a change to the default … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsEfforts to Collect Delinquent Taxes
… and business taxpayers. The audit covered the period from January 1, 2016 through December 31, 2019. We also considered … that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOversight of Child Protective Services (Follow-Up)
… is available 24 hours a day, 7 days a week, 365 days a year and received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there is … implemented a Program Quality Improvement (PQI) process in January 2020. The process involves case reviews by a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area … districts before approving the disbursements. As a result, the District received $2,569 more than it should have …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Oversight of Campus Foundations (Follow-Up)
… (Report 2016-S-93 ). About the Program The State University of New York’s (SUNY) State-operated campuses are … In 2017, SUNY’s 31 campus-related foundations had net assets totaling $2.3 billion. Two foundations, Stony Brook …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canajoharie Central School District , … P DiNapoli today announced his office completed audits of the Canajoharie Central School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsPelham Union Free School District – Information Technology (2021M-134)
… user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings … accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. … over user accounts to help prevent unauthorized use access and loss and adopted an adequate IT contingency plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members
… for ERS Tier 1 members under Section 75c Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1501/leaves-absenceLeaves of Absence – Non-Contributory Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Section 75c Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1506/leaves-absenceLeaves of Absence – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1530/leaves-absenceLeaves of Absence – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1523/leaves-absenceTown of Varick – Water and Sewer Operations (2021M-46)
… Town of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key Findings … officials did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials … Town of Varick Town officials effectively managed the water and sewer districts financial operations …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46