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Caledonia-Mumford Central School District – Financial Management (2024M-101)
… complete report – pdf] Audit Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively … by a total of $1.3 million over the three years, which made it appear the District had less surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … with CVS Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion per year. In …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilTown of Rutland – Town Clerk/Tax Collector (2025M-19)
Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … and accurate accounting records, provide financial reports to the Board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment … held 93 registered contracts (140 locations) for single adult and adult family shelters with security budgets …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersState Comptroller DiNapoli Releases Audits
… placed constraints on the audit, including delays in and denial of access to records needed to evaluate the … (2017-F-28) (Follow-up) An initial audit released in September 2016 found OGS had made substantial progress … comprehensive statewide plan for implementing the program. In a follow up, auditors found the agency had addressed the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 93-29
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties (designation … or civil subdivision of the state or for the making of claim for compensation under the foregoing provisions of this …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … and appointment to fill the position of chief, but does not specify a definite date for either commencement or … or her successor is appointed. Although section 10-1012 does not contain similar language, we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … (service credit for attending meetings of committees of a fire company); (pro rating the number of points credited … that a meeting of the board of fire district commissioners does not constitute a meeting of a volunteer fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 2002-13
… INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used to pay expenses of … Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Municipal Audits
… of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of Thurman , Wading River Fire … spent appropriately and effectively." Town of Fulton – Justice Court Operations (Schoharie County) The former …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately … railroad serving Newark, Harrison, Hoboken, and Jersey City in metropolitan northern New Jersey and Manhattan in New …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition … condition, including a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of … amortization) is commonly used by financial analysts to value businesses. However, the use of EBITDA to assess …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire … payments were excessive. For example, in a prior audit (Report 2009-S-99), we found that Empire paid a hospital …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsThe 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … affordable apartment, they may continue to reside in their unit regardless of their income and continue to pay the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programOversight of Nurse Licensing
… has established a risk-based system for prioritizing investigations as well as time frame goals and benchmarks to … ensure they are completed timely. For example: Priority 1 investigations (involving complaints that pose a substantial … and safety) should be completed within six weeks. All investigations, regardless of priority, should be completed …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Comptroller DiNapoli Releases School Audits
… District , North Collins Central School District , North Salem Central School District , Southampton Union Free School … the tax levy every year over the last four years. North Salem Central School District – Time and Attendance (Putnam …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… obtain addresses for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue … the number of unbilled tolls increased dramatically. In the first eight months of 2017, there were nearly 200,000 … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls