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Comptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions … fields: 1) Description, 2) Transaction Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these …
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)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain …
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
… Objective To determine whether UnitedHealthcare Insurance Company of … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsState Agencies Bulletin No. 1718
… Purpose To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees …
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
… if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department … December 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … 1.2 million active and retired State, participating local government, and school district employees, and their …
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)
… Hudson River–Black River Regulating District (HRBRRD) is a New York State public benefit corporation whose mission is to … the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers …
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-fundsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 … estate and real assets (14.0%) and credit, absolute return strategies and opportunistic alternatives (8.5%). The Fund’s …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … that expends $1,000,000 or more in federally awarded funds in its fiscal year is also required to have an audit, … recognized auditing standards by external auditors who are independent of the local governments they audit, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditBuffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
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)
… June 30, 2015. Background The City of Rome is located in Oneida County and has a population of approximately … purchase agreements or ensure that the agreements were in the best interests of the City. Key Recommendation Engage in a competitive process prior to entering into future power …
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)
City of Johnstown Internal Controls Over Payroll 2015M75
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)
… 30, 2015. Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of … of four companies with approximately 300 active members, is governed by a five-member Board of Directors. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Stillwater Central School District – Payroll (2017M-104)
… which has approximately 1,080 students, is governed by an elected nine-member Board of Education. Budgeted … million. Key Findings The Treasurer’s salary was overpaid by $1,089. The Treasurer was paid for leave time she was not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Pine Bush Central School District – Claims Audit Process (2017M-171)
… 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, … in Orange, Ulster and Sullivan counties. The District is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… a population of approximately 7,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … annual audits of the Supervisor’s records as required by Law. … Town of Frankfort Supervisors Fiscal …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required quotes for the purchase of goods and services for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards to record the time …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Bethany – Town Clerk Fees (2017M-226)
… $450,000. Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue … perform an annual audit as required. Key Recommendations Deposit all collections in a timely manner. Issue and retain …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226