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Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … already been made, and their approval is not documented in the minutes. The board did not conduct an annual audit of … general fund without first eliminating the tax levies in the part-town funds (those that exclude the village), …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… drug program averaged almost $3.3 billion per year. In accordance with the contracts, CVS Caremark was required … December 2022, Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of … of 10 manufacturers and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAccess Controls and Vulnerability Management
… Program CDTA was created by the New York State Legislature in 1970 to provide transportation services to the Capital Region and is the primary transportation provider in the area, providing multiple bus services, shuttle … DRIVE. CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementInternal Control System Components
… period January 1, 2013 through May 21, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities, and provide …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with Manual requirements. For the calendar year ended … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at New York Career Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a … tuition is about $4,250 per trimester ($12,750 per year). TAP is an entitlement program designed to provide financial … academic years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 million that were paid to the school …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState University of New York Upstate Medical Center – Selected Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March … for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses2018 Annual Audit
… Our office identified 7,500 errors totaling more than $6.3 million. Of these, 775 errors totaling more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. … drugs. Key Findings We identified $5,536,537 in actual and potential overpayments for the cost of … Plan; $1,194,719 was paid for physician-administered drugs in excess of provider-contracted rates; $179,190 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Unit for Treatment and … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered … To determine whether the costs reported by Childrens Unit for Treatment and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 4
… described above, Business Units are now required to enter in the invoice number field, as follows: Regular bills: The … three-digit code) followed by the ending service date in the format of the two-digit month, then two-digit day, … service period ended July 15, 2012, enter the following in the Invoice Number Field: 5184741212975071512. Summary …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesContract Advisory No. 3
… generate an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete … as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the Begin … the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB Date”) field on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemJericho Fire District – Professional Services (2012M-236)
… internal controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. … the County of Nassau in which it is located. The District services approximately 13,600 residents. An elected … the use of competitive methods when procuring professional services. We reviewed all five professional services …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. … of increased rent from the District, and fundraising in amounts that far exceed amounts raised in the past. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate … statements. After auditing the bills, generate a signed warrant addressed to the Treasurer that specifies the bills …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing