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Non-Emergency Patient Transportation Services (Follow-Up)
… acute care hospitals, four skilled nursing facilities, six large diagnostic and treatment centers, and more than 70 … at the correct rates. We also found that three of the 14 drivers working for one of the providers had criminal …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … rebates, collect rebates from the manufacturers, or remit all rebate revenue to Civil Service. As a result, Civil … $2,240,798 in rebate revenue to Civil Service. Ensure all of the Empire Plan’s rebate-eligible drug utilization is …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint … The purpose of our review was to assess the Ticonderoga Joint TownVillage …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … debt and interest costs if it issues debt for these special projects. The City’s adopted budget does not include a … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and selected … ensure they are in compliance with Town Law. Ensure that all employees and officers are made aware of the criteria for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over … Department and the Office of the State Comptroller and all claims paid from private funds are audited and approved … time and determine whether to seek repayment. Require that all employees complete and sign time records and complete …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… levels. If deemed necessary, the Board should research the origin of the existing unemployment reserve and if unable to determine the origin of the reserve, reestablish the reserve in conformance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet … Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Locust Valley Water District – Budgeting (2013M-179)
Locust Valley Water District Budgeting 2013M179
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli Overall local …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayV.3.D Accounts – V. Chart of Accounts (COA) Governance
… groupings. Both trees are organized as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: Account Sub-Category To add or modify an Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Comptroller DiNapoli Releases Municipal Audits
… of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … or almost $391,000 annually. The treasurer performs all financial transactions without adequate oversight. Town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 954
… codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in … in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September 1, … information Each active mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees … York's College Savings Program. OSC Actions OSC updated all payroll records for employees who participate in the … regarding previously issued Bulletin 435 Change in the Manager of the NYS College Savings Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsTioga Fire District – Audit Follow-Up (2022M-170-F)
… | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Tioga Fire … procurement policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the … did not implement any of the seven recommendations. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-f