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Volunteers of America – Greater New York, Inc. Compliance With the Reimbursable Cost Manual (2017-S-32)
To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s32.pdfEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsHamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Village of Allegany – Vehicle Fuel (2012M-308)
… residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308State Comptroller DiNapoli Releases Audits
… For instance, train car inspections were not always done timely, and for 129 inspections, maintenance personnel … those with no physical presence in the state, have done so. Auditors identified vendors that were denied a …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … some form of competition, and provide guidance as to how competition should be solicited. Ensure that BOCES has …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalDiNapoli: Special Education Providers Shortchanging Special Needs Children
… $20 million in 2014 alone, according to a report released today by New York State Comptroller Thomas P. DiNapoli. In … or were ineligible for reimbursement, including costs for food, travel, international recruitment costs, and air … members of the school’s board, and more than $100,000 on food, flowers, personal expenses and gifts for staff which …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… of Education and operates five schools, with approximately 2,100 students. Budgeted appropriations for the 2013-14 … in its adopted budgets and consistently appropriated funds balance that was not needed. The District’s unexpended surplus funds exceed the level established by Real Property Tax Law. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47State Fiscal Year 2022-23 Enacted Budget Analysis
State Fiscal Year 2022-23 Enacted Budget Analysis
https://www.osc.ny.gov/files/reports/budget/pdf/sfy-2022-23-enacted-budget-analysis.pdfState Contracts by the Numbers
… … View breakdown of State contracts by agencyauthority or type …
https://www.osc.ny.gov/state-agencies/contracts/by-the-numbersDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically defrauded the Hamburg …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesOpinion 2007-3
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … compensation” provided to the highest ranking subordinate in the village police department who is in a bargaining unit … benefit would constitute “other compensation” within the meaning of section 207-m, but for the reasons set forth …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Overview – State Police Plan
… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfDiNapoli Releases Bond Calendar for First Quarter
… and $622 million for refunding and reoffering purposes; $463 million scheduled for February, all of which is for new …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41-response.pdfTown of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… taxing jurisdictions (ATJs). 52 of 115 payments were late and late fees totaling $259,303 were not billed or collected. … ensure payments are received timely and that penalties and late fees are assessed when appropriate. Allocate PILOTs …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… York, from the village hall to the classroom to the state capitol. “He championed pension improvements, the strongest …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue