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Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfNew York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfCVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)
To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdfAdditional Service Credit for Sick Leave (Section 41[j]) – Basic Plan for ERS Tier 2 Members
… … Basic Plan information for ERS Tier 2 members under Sections 70a …
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1505/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Basic Plan for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 70a 71a and 75 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1500/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Basic Plan for ERS Tier 1 Members
… … Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1500/credit-previous-public-employment-or-military-serviceEast Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… is a warning to officials who would blur the line between public duty and private lives,” State Comptroller Thomas P. … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftState Comptroller DiNapoli Delivers Inaugural Address
… speech is available on the Comptroller’s Facebook page . PHOTOS will be available on the Comptroller’s Flickr page on …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. About the Program The Department is responsible … New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, … its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its … environmentally sound transportation system. It has a main office located in Albany and 11 regional offices throughout …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … box is checked on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in posting and can result in delayed payments. Deposit …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… rate. As a result, the Center received $216,451 in excess public funding reimbursements. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual).The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualOpinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-14