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Holtsville Fire District – Financial Management (2025M-4)
… (Board) adopt budgets with reasonable estimates and properly establish and manage capital reserve funds? Audit Period January 1, … responsible for managing the district’s fiscal activities and safeguarding its resources. To properly manage financial … budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Implications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the … As the world faced the third year of the COVID19 pandemic its impact on the economy continued to …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli Appoints Government Relations Staff
… education liaison for McCarthy, who was a member of the House Committee on Education. In 2002, she shifted her work … and Field Operations at the New York Immigration Coalition. She also worked as the deputy political director …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care … costs and if so to quantify the overpayments made by United …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryDiNapoli: MTA Budget Continues to Face Serious Risks
… Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies … consume an increasing share of MTA revenues. The share of total revenue needed to fund debt service will reach 22.5 … The MTA is counting on this transformation plan to save a total of $1.6 billion through 2023 without compromising …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Claims Processing (Rensselaer County) District officials have established effective procedures to ensure claims are adequately documented and supported, for …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Middlesex Fire District – Procurement (2025M-135)
… [read complete report – pdf] Audit Objective Did Middlesex Fire District (District) officials ensure the … Did Middlesex Fire District District officials ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Gorham Fire District – Procurement (2026M-37)
… Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – March … Did Gorham Fire District District officials ensure the procurement of goods and services in an economical manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Compliance With Executive Order 95 (Open Data) (Follow-Up)
… were also to be publicly available. As the steward of New York’s natural resources and environment, the Department of … had published 155 data items including 76 data sets, 46 maps, 13 data lenses, 13 filtered views, six external links, …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … goals are being met. Post required information on CIDA’s website. Submit accurate reports to State oversight agencies. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectColumbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and complete financial records, Provided the Board with adequate financial reports, bank statements, canceled … requires officials to disclose any interests that conflict with official duties. The lack of oversight of financial … of financial operations. Department officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial operations? Audit Period January 1, 2024 – … Did the Rushville Hose Company Inc Company Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency managers are required to develop and implement small dollar payment procedures using one of the following preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesDiNapoli Releases Municipal Audits
… No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “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/2014/02/dinapoli-releases-municipal-audits-0XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… auditing requirements and Internal Revenue Service (IRS) policies. These documents may be in paper or electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … of special items on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional … payments were excessive. For example, in a prior audit (Report 2009-S-99), we found that Empire paid a hospital …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsXIII.4 Overview – XIII. Employee Expense Reimbursement
… travel as part of their official duties should refer to: Chapter XIV, Section 10.B – Travel and Purchase Reward … Advisory Opinion regarding travel reward programs. Chapter XIII, Section 6 – Potential Tax Consequences of Assigning and Incorrect Official Station of this Chapter to understand the potential tax consequences of …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Marathon Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21