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Town of Champion – Information Technology (2014M-130)
… computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… of our audit was to evaluate internal controls over the Department’s financial operations for the period April 1, … December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Caledonia – Financial Management (2013M-363)
… daily time records of regular and overtime hours worked or leave time used, and did not formally request leave time …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… controls over the Tax Collector’s financial activities for the period January 1, 2013 through July 31, 2014. … 140 customers. The Town’s budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining … (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… and District officials run the risk that necessary fire protection and emergency services resources will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … impair the District’s ability to continue to provide fire protection and emergency services. Ensure the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece of the … 16 villages and 87 school districts. The system uses a 100 point scale to classify whether a municipality is in …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsContact Update Online Help
… Site Once you've logged into the system, the Welcome to Online Services Dashboard is displayed. Under the Online Services Applications section, click on the Office of …
https://www.osc.ny.gov/contact-update/online-helpSteuben County – Court and Trust Funds (2024-C&T-4)
… report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … not perform bank reconciliations, and no reconciliation was performed between the Commissioner’s, County Clerk’s and … from the estate is unknown … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Beach City School District – Financial Management (2023M-147)
… annually and underestimated revenues by an average of $1.6 million annually for a three-year period. Adopted … the District realized operating surpluses ranged between $1.7 million and $4.1 million, totaling more than $8.5 million for a three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … York. The program is overseen by the New York State Office of Children and Family Services (OCFS) and administered … relief funding has also supported child care services; as a result, the federal share peaked in SFY 2022 at 94.1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… liabilities) to help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… significant aid from the federal government as COVID-19 infection rates increase and more restrictions curb economic … overall quarterly and calendar year impact of the pandemic has been on individual counties and cities. Table Monthly Local …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… December 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D … and remit all rebate revenue to Civil Service. Based on judgmental samples of 10 manufacturers and 25 drugs, we …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilThe Tourism Industry in New York City
… Reigniting the Return April 2021 PDF Version Highlights In 2020, the 10-year period of record growth in tourism came to an end, and the number of visitors to New York City fell by 67 percent to 22.3 million (from 66.6 …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityDiNapoli Releases Sunset Park Economic Snapshot
… residents to the benefits of economic growth. The good news in the Sunset Park Economic Snapshot can be sustained … advance that goal.” “Comptroller DiNapoli reports welcome news about the economic health and vitality of Sunset Park,” … State Senator Jesse Hamilton . “While we celebrate the news of increased employment and higher salaries, we must …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office … regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates … Nearly threequarters of New York State …
https://www.osc.ny.gov/reports/covid-19-august-5-2020DiNapoli: Wall St. on Track for Higher Profits
… 7 percent less than last year, which suggests that 2016 bonuses could decline for the third consecutive year. The average salary (including bonuses) of securities industry employees in the city …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … City and State funding, respectively, with the remainder from federal funds. As of 2014, there were nearly 1.55 …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderly