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RFQual0001 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 1, 2025 The Office of the State Comptroller (“OSC”), as Administrative Head of … (“NYSLRS”) and as authorized by the Retirement and Social Security Law, is seeking to contract with entities able to …
https://www.osc.ny.gov/procurement/rfqual0001June 2002: GASB Statement 34
… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of … disabilities between the ages of three and five years. In 2014, Ulster-Greene provided preschool special education … to about 130 children from ten school districts located in Ulster, Green and Delaware counties. Ulster-Greene is …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal … December 31, 2012. Background Aspire provides a wide range of services to children with disabilities from birth through … special education services for children between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … County. The District, which operates three schools with approximately 985 students, is governed by an elected … overfunded by more than $445,000 (33 percent) as of June 30, 2015. The District’s unrestricted fund balance has been …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and … the scope of the capital project. If additional work is needed, the District should obtain voter approval. Approve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Accounts Payable Advisory No. 20
… to dispose of the originals by the New York State Archives. Business Units must also comply with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Selected Aspects of Discretionary Spending
… (EFC) was created in 1970 to provide low-cost capital and expert technical assistance for environmental projects in New … communities throughout the State by lowering the costs of financing projects that prevent water pollution and … and supporting documentation required. Other Related Audit/Report of Interest Battery Park City Authority: Selected …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal … $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The … of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… U.S. economy, but the Fund’s diversified portfolio is well-positioned to handle any market fluctuations. Our pensioners, members … government employees and retirees and their beneficiaries. It has consistently been ranked as one of the best managed …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively monitoring cash … approximately 25,000 acres of underwater land, rights of ways to the water, marshland and common areas located in the … is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The Trustees’ …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mHicksville Water District – Competitive Quotations (2013M-233)
… a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the payment voucher or purchase order in our sample. Further, when …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… totaled approximately $3.8 million. Key Findings There was no indication that the Council approved the specific terms of … Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Objective The objective of this audit was to determine whether the Department of Health (Department) … care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays … Enrollment information is ultimately communicated to eMedNY, the Medicaid claims processing and payment system. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans