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Village of Lyons Falls - Board Oversight (2018M-174)
… duties or implement compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Brewster Central School District - Professional Services (2019M-235)
… report - pdf] Audit Objective To determine whether the District procured professional services in accordance … seek competition for professional services from three of the 10 professional service providers reviewed. These providers were paid $696,291 during the audit period. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Hounsfield - Claims Auditing (2019M-215)
… commodities, goods and services totaling $172,000 complied with bidding requirements and/or the Town’s procurement … in the procurement process are aware of, and comply with, competitive bidding statutes and the Town’s procurement policy. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple … payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mCUNY Bulletin No. CU-512
… authorization forms or eligibility information, contact Elite Administration via email @ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-512-new-deduction-code-558-teamsters-local-237-voluntary-lifeNew York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
… Medicare (Medicare-qualified) and their dependents, and a Commercial Plan for non-Medicare-qualified members and their … subsidies that are not available for claims paid under the Commercial Plan. Accordingly, ensuring that claims are … is required to ensure a smooth transition from the Commercial Plan to the Medicare Rx Plan for …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-planXI-A.2 Purchase Requisitions – XI-A. Purchasing
… use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase … contract ID on the requisition. If using the Procurement Card (PCard) as the payment method for a preferred source, … payment method for purchases from agency contracts. The ordering address on the requisition carries over to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOversight of Study Abroad Programs
… (SUNY) has efficient and effective oversight of its study abroad programs throughout its campuses. The audit covered … 2018 through June 2025. About the Program SUNY Study Abroad Programs (SAPs) include exchange, non-exchange, and … supports the campuses in coordinating and promoting study abroad throughout the system. SUNY SAPs operate in a …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… New York City projects a surplus of $439 million in the 2017 … are slowing, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "The city’s … as regulations affecting the financial services industry. New York City’s budget includes about $7 billion in federal …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… of Health (DOH) failed to collect nearly $120 million in available rebates over a 33-month period from prescription drug makers for the Medicaid program because of ineffective … from drug companies,” DiNapoli said. “DOH must be diligent in its pursuit of rebates and do all it can to save money. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: Organic Farms Growing in New York
… 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified organic farms, according to a … released today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… and partnered with Chautauqua County District Attorney Patrick Swanson in the criminal investigation. Kelley, 48, of … to the public. I thank Chautauqua County District Attorney Patrick Swanson for working with us on this case.” “It is …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftOpinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli Releases October State Cash Report
… year.” Since the start of the fiscal year in April, All Funds receipts reached $85.1 billion, an increase of $157.6 … million and Mid-Year projections by $246.8 million. All Funds spending reached $83.6 billion through the first seven … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli: Fewer Counties Exceeding Tax Cap
… sales and use taxes (33 percent), state and federal aid (23 percent) and other local revenues such as charges for … levy growth from 2012 to 2015, at 3.2 percent; A total of 23 counties had actual decreases in their tax levy from 2012 … To download a county-by-county breakdown of tax levy data, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capIndividuals with Disabilities Education Act – Federal Funding and New York
… 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least … in 1975 and was most recently amended in 2015 guarantees a free and appropriate public education in the least …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOversight of Horizon and Crossroads Juvenile Centers
… Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and … Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … To this end, ACS provides medical, mental health, and case management services; access to education and other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersLead Service Line Replacement Program and Lead Service Line Inventory
… with lower rates of childhood lead poisoning, but more pre-1939 homes. For example, one municipality with 3.65% of …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventory