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Comptroller DiNapoli Releases School Audits
… Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Security Over Critical Systems (Follow-Up)
… report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract … document. This field of the transmittal must be completed for BOC use. In the example above, the agency would enter …
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)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through May 31 …
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
… December 2021. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical Program of the … Plan and to process and pay claims submitted by health care providers. Medical/surgical benefits cover a range 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
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
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
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State … employees have earned.” The Fund's audited value was $273.1 billion as of March 31, 2025, the end of the … value of the New York State Common Retirement Fund Fund was $2839 billion at the end of the first quarter of State …
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?
… and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external … the meaning and / or context in which the term "audit" is used. For example, an often misunderstood duty is the …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June … recommendation in the audit report Town of Hempstead Local Development Corporation – Project Approval and Oversight … of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the … 1, 2013 through June 30, 2015. Background The City of Rome is located in Oneida County and has a population of … power purchase agreements or ensure that the agreements were in the best interests of the City. Key Recommendation …
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)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Stillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
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)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his … since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The …
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)
… Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town …
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)
… employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. Background … Some employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is … education programs and for providing children and family services. The County is governed by a 23-member Board … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231