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Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
To assess the extent of implementation of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents Committee Report 2019N8
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving over …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 894
… OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… P. DiNapoli and Preet Bharara, the United States Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a deceased former … I want to thank New York State Comptroller Thomas DiNapoli for his work to bring Grossmann to account for this conduct.” …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannCUNY Bulletin No. CU-723
… to provide agency instructions for processing the December 2021 Uniform Allowance Payment. Affected Employees City … effective in Institution Pay Period 19C paychecks dated 12/16/2021. Eligibility Criteria Employees in CUNY Campus … be in Active pay status for at least 200 working days from January 1 to November 15 $478.57 Staff Nurse (hourly) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … budget are reasonable. The city faces potential increased salary costs when one of its expired collective bargaining … budgets. The lack of accurate accounting records also increases the risk of loss or unauthorized use of village …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. … Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Compliance With State Arts Education Requirements (Follow-Up)
… material risk that students throughout the NYC public high school system might not have obtained a sufficient Arts …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followCohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective manner. Of the 113 purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… State aid totaling $62,920 because the filing deadlines have passed. The District may also lose the remaining $82,244 … agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidMarathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not … Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Potter – Town Clerk (2020M-113)
… the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the missing …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board … Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with … of an online shopping membership totaling $420 and were unable to locate a ladder purchased for $585. Credit …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Greenville Fire District - Fixed Assets (2019M-223)
… Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the … does not have a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did … in their possession could have been sold or traded in to help offset the cost of new equipment purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan … written policies and procedures outlining the actions to be taken when job creation and retention goals are not … and have initiated or indicated they planned to initiate corrective action. … Determine whether Washington …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingCity of Salamanca - Collections (2023M-131)
… – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during our audit period and … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131