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Opinion 89-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … in the following circumstances involving a fire district contract. You state that the fire district has retained a … participating as a member, advisor or employee of a government body in those actions or deliberations which …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Forms
… … A repository of all Office of the State Comptroller web and printable forms …
https://www.osc.ny.gov/help/formsTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed … follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, … in St. Lawrence County. The District, which operates one school with approximately 610 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reservePerformance
… US Food and Drug Administration – Medical Device Recalls … Online resources for state agencies researching the past …
https://www.osc.ny.gov/state-vendors/vendrep/performanceContract #C001191 – Leadership Development Program for OSC
… opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2115930). All correspondence … Responses to Questions Note: documents will be posted in Adobe Acrobat PDF format and may be opened with the free … Acrobat reader, available through this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC …
https://www.osc.ny.gov/procurement/contract-c001191Oversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) measured the effectiveness of the obesity … mission is to protect, improve, and promote the health, productivity, and well-being of all New Yorkers. The …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report … 2020-S-17 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units … payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is … Service maintains the New York Benefits Eligibility and Accounting System (NYBEAS), the system of record for member …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesLivonia Central School District – Conflict of Interest (2024M-89)
… Audit Objective Determine whether any Livonia Central School District (District) officials had interests in … when an official has an interest in a contract with the school district which they have a power or duty to negotiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Opinion 90-59
… plow and sand a private road belonging to a disabled individual, except in an emergency situation. You ask whether … plow and sand a private road belonging to a disabled individual. A town superintendent of highways has the general … gifts and loans of its property to or in aid of a private individual, generally prohibits the use of municipal property …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Examination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel expenses claimed for … organizational restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for … by the Office of the State Comptroller, required PMA to use reasonable efforts to minimize expenses. It also …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesComptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake … remote access to the district’s financial system. Fair Haven Volunteer Fire Department – Board Oversight (Cayuga …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsReview of the Financial Plan of the City of New York - March 2011
New York City’s economy is recovering from the recession at a faster pace than the nation and the rest of New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2011.pdfExamination of Procurement Card Payments
The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Ope
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-09.pdfThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2006
"The State Comptroller predicted that favorable financial developments would permit the MTA to forgo a 5 percent fare and toll increase planned for 01/01/07."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2007.pdfReview of the Financial Plan of the City of New York - December 2010
New York City’s economy is recovering from the recession at a faster pace than the nation and the rest of New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2011.pdf