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St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringFonda-Fultonville Central School District – Reserves Management (2021M-157)
… Define the financial objectives including the purpose, funding goals, conditions for reserve fund use and … reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are … as to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
The purpose of our audit was to review the Towns internal controls over selected financial operations for the period January 1 2012 through November 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Chestertown Fire District – Claims Processing (2016M-387)
… of the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387East Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, including personal, private and … The purpose of our audit was to examine the Boards oversight of selected Town activities including personal private and …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190State Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct … To notify agencies of the five 5 digit subsort number appearing on the outside address area of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Business Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should rarely occur because Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… that non-payroll disbursements were adequately supported, for valid District purposes and properly audited and … such as equipment, supplies and contractual services for capital projects. District officials are responsible for overseeing and approving these disbursements to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Words ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Words ‘N Motion Special Education Programs (Words ‘N Motion) on its Consolidated Fiscal Reports (CFRs) were … The audit included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments for Laboratory and Related Services
… to receive more than once. Medicaid all-inclusive hospital inpatient rates cover the costs of most services … including laboratory testing. Patients staying in a hospital may also receive diagnostic or therapeutic services … providers if these services cannot be provided at the hospital where the member is staying. In such instances, …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/medicaid-program-improper-payments-laboratory-and-related-servicesComptroller DiNapoli Releases Municipal Audits
… , Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, … and 2014 annual financial reports. Upper Mohawk Valley Memorial Auditorium Authority – Procurement (Oneida County) … Salamanca Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day. … (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG methodology classifies recipients … from six hospitals and reviewed the associated recipient’s medical records. For these 190 claims, 91 claims (48%), …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Town of Barrington Village of Homer Plattekill Library Town of Scriba and the Terryville Fire District
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual orientation. … seeking increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityState Agencies Bulletin No. 1984
… Information Employees should retain their last paycheck/direct deposit advice statement for 2021 for a record of amounts … employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Comptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… maintained surplus fund balance levels at more than three times the amount allowed by state law. Auditors also found … general ledger cash balances at month-end for 18 of the 40 bank reconciliations auditors performed. Westchester …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits