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Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Board has not adopted multiyear financial plans to address the water district fund’s deficit fund balance or the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323City of Lockport – Fiscal Stress (2013M-330)
… to eliminate the fund deficits. Correct the accounting records and remove any unsupported balances to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … accordance with district policies and properly authorized by a designated official. Town of Poland – Internal Controls …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… account for your child,” DiNapoli said. “For just as little as $25, you can begin laying the foundation to turn …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januarySelected Personal Service Contracts
… Authorities Law. We found that ESDC officials were not in compliance with many of these requirements for both the … to ensure that criteria for contractor performance are in place, communicated to the relative parties, and used in contract oversight. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged … $48,998, was for a truck that had no documentation to show the purchase was subject to competition, and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… announced his nomination of Nancy G. Groenwegen to the Commission on Ethics and Lobbying in Government. Groenwegen previously served as counsel to the … on State Comptroller DiNapoli’s Nominee Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… position as a public official,” DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s … Village of Norwood, and assure the people of Norwood that my office will work to restore confidence in its public …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … surpluses while simultaneously appropriating fund balance in the budgets. As a result, during the 2009-10 … 2013-14 fiscal years, the district’s unassigned fund balance was consistently above the 4 percent statutory limit. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Contract Advisory No. 3
… be entered into the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemSteuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … funds. Key Findings The Commissioner or her confidential secretary did not perform bank reconciliations, and no … custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 … plan for NYSHIP, serving about 1.1 million members. Civil Service contracts with UnitedHealthcare Insurance Company of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsState Agencies Bulletin No. 1718
To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSecurity Over Critical Systems (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems … (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsBuffalo United Charter School - Financial Management (2018M-197)
… Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197City of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering … January 1, 2013 through June 30, 2015. Background The City of Rome is located in Oneida County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290City of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Port Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209