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Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established … 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village … January 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are … The objectives of this audit were to determine if the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… many of New York state’s economic development programs, has failed to fully evaluate most of its programs to … to companies and projects. “Empire State Development has an important role in helping New York’s economy grow and … recover from the COVID-19 pandemic. However, the authority has not fully evaluated which programs work and which don’t,” …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, 2014 through December … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … in accordance with its contract with the Department of Civil Service Our audit covered the period January 1 2014 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… environmental and other purposes. “Thanks to strong investor interest in our bonds and a low-interest rate … were for $211.4 million of bonds maturing in 2020 through 2024 (Bidding Group 1), $316.7 million of bonds maturing in … https://osc.state.ny.us/sites/default/files/press/documents/pdf/2019-11/bond-sale-summary-series-2019b.pdf . The Series …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation Refunding … on behalf of the Comptroller of the State of New York on October 28, 2019, as set forth in the Notice of Sale … the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation Refunding …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon … New York State Comptroller Thomas P DiNapoli Genesee County District Attorney Kevin T Finnell and the New York …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… New York state General Obligation (GO) bonds scheduled for September 27th and 28th, currently estimated to total … $543 million. The state expects to sell $459.4 million for new money transportation, education, and environmental … GO bonds pursuant to the state’s Invitation to Offer Bonds for Purchase (“Invitation to Tender”). Dependent on market …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 from the Town. “Moran allegedly diverted resources meant to … to Acting District Attorney Langey and the State Police for their continued partnership in fighting corruption.” …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… for the Empire Plan prescription drug program and remitted all recoveries owed to the Department of Civil Service (Civil … CVS Caremark did not perform on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, … sample of Empire Plan claims for review, and ensuring all of the top 50 highest-paid pharmacies are included as …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfChart of Accounts Data
Chart of Accounts Data Print Version
https://www.osc.ny.gov/files/local-government/resources/pdf/chart-of-accounts-print-version.pdfManagement of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdfLGAC - Code of Ethics
Code of Ethics adopted by the New York Local Government Assistance Corporation (“LGAC”).
https://www.osc.ny.gov/files/debt/pdf/lgac-code-of-ethics.pdfExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015-BSE1-04, which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26.pdfSummary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdfTons of Pay Stubs
Tons of pay stubs
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/nyspo-tons-of-pay-stubs.pdfLottery, Division of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-lottery.zip