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Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… proposals or quotes should be obtained for purchases not required to be competitively bid. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesState Agencies Bulletin No. 1973
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2022 of $21,386.41 for Tier 5 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesDiNapoli: State Financial Condition Improving
… New York state’s short-term financial condition continues to improve and the state has built on its reserves, but the 2015-16 Enacted State … New York states shortterm financial condition continues to improve and the state has built on its reserves but the 201516 Enacted …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… behalf of the New York State Common Retirement Fund (Fund) to fellow Amazon shareholders in advance of the company’s … on May 26, 2021. The statement calls on shareholders to vote for the Fund’s shareholder proposal seeking an independent audit of the company’s practices related to civil rights, racial equity, diversity and inclusion, and …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… from March through November 2020, as shown in Figure 3. Female beneficiaries accounted for 62 percent during the same … for patient benefits and provider productivity, but does not find decreases in the cost of care. The extent to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget gap that may require choices that threaten the city’s fiscal stability, competitiveness and … “Continued improvement in communicating to the public what is at stake, the fiscal challenges the city faces and how it …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsAshville Fire District – Procurement and Board Oversight (2025M-81)
… delivery of a mini-pumper, which the vendor had on hand because another fire district did not take delivery of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District … moneys. Background The District is a district corporation of the State, distinct and separate from the Town of Lisle … The purpose of our audit was to determine whether the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Falconer Central School District – Financial Management (2016M-146)
… is in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Village of Woodridge – Financial Condition (2013M-172)
… department garage in January 2013 and changing the date of elections. The Board could make improvements in budget …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 through … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are … HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s … The purpose of our review was to assess the North Salem Central School Districts Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over a four-year period, according to an audit … A company that was supposed to collect rebates from drug manufacturers on behalf of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysXII.4.F Proper Invoice – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides agencies with guidance regarding a … in Section 5.B – Unique Invoice Number Requirements of this Chapter; Payment terms being offered, if other than Net … should refer to Section 4.B.1 – Supporting Information of this Chapter for guidance related to documentation to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceTown of Henrietta – Financial Management and Purchasing (2013M-208)
Town of Henrietta Financial Management and Purchasing 2013M208
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… rate of return is 5.9%. Every three years the Fund is required to undergo an independent Fiduciary and Conflict of …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following … required by Senator Warren's bill to succeed." About the New York State Common Retirement Fund The New York State … New York State Comptroller Thomas P DiNapoli trustee of the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosure2014 Year End Report
The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-report