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Campbell-Savona Central School District – Student State Aid (2024M-79)
… Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Oakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… (DMWBD) to promote employment and business opportunities for minorities and women on state contracts. The mission of … DMWBD is “to promote equality of economic opportunities for MWBEs and to eliminate barriers to their participation in … to administer rules and regulations promulgated by DMWBD for implementing the program. Among other things, the rules: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and measuring …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Cuddebackville Fire District – Board Oversight (2024M-94)
… of the District’s financial operations and properly audited claims. Key Findings The Board did not provide … maintained. For example, the December 31, 2022 ending bank statement balances differed from the ending cash balances in … regular financial reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Leicester – Financial Management (2025M-2)
… released November 2015), adopt written fund balance or reserve policies and did not properly establish reserves. … its adoption of realistic budgets and multiyear financial or capital plans. As a result, officials maintained …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of … of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The … unaware of these deficiencies and continued to pay the firm even though the contract terms were not fulfilled …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Purpose To determine whether UnitedHealthcare sufficiently monitors out-of-network … and to determine if out-of-network providers billed UnitedHealthcare for higher-paying Evaluation and Management … services for about 1.1 million of these members. The State Department of Civil Service (Civil Service) administers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Comptroller DiNapoli Releases School Audits
… district. Plainview-Old Bethpage Central School District – Retiree Health Insurance (Nassau County) The district does … or communications from retirees who are eligible for Medicare reimbursements to notify the district when a retiree dies could result in the district paying unnecessary …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… has taken steps to identify employees' incentive-based compensation that could spur conduct that puts the bank, its … of these risky practices demands an overhaul of its directors." The Fund's proposal specifically asks the bank to … meeting, the Fund will vote against six of the bank's 12 directors, including CEO Timothy Sloan. The Fund will also …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… by more than $1.1 million over a five-year period for narcotics and other controlled substance prescriptions … said. “New York puts limits on these medications for a reason – to cut the potential for abuse. The Department of … abuse are limited to a five-day supply, while others that carry less risk are limited to a 30-day supply. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsState Comptroller DiNapoli Releases School Audits
… Free School District , Ithaca City School District , North Shore Central School District , Saugerties Central School … and sensitive information on district servers. North Shore Central School District – Fuel Inventory (Nassau … Free School District Ithaca City School District North Shore Central School District Saugerties Central School …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-391
… processing of the 2009 Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal … of this benefit will be added to the employee’s earnings and reflected on the 2009 W-2 Statement. Affected Employees Employees represented by District Council 37 in the bargaining units listed below who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1243
… OSC actions taken for current enrollees with an election date greater than 3/31/12 and agency responsibility regarding … a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective Date(s) Payroll checks dated April 4, 2013 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesCity of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use … million revenue and corresponding expenditures in their 2023 adopted budget for the New York State Touring Route …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10