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State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… and expand. The importance of economic development in our state demanded that we come up with better methods to …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). … Empire BlueCross (Empire) to administer the Empire Plan’s hospital benefits. Civil Service maintains the New York … August 18, 2020, sought to determine whether Empire paid hospital claims for members who were not eligible for …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program … and Accounting System (NYBEAS), the system of record for member enrollment and eligibility information. Civil … in our initial audit report Payments by CVS Health for Pharmacy Services for Ineligible Members Report 2020S17 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
The capital construction expenditure account codes have been designed to permit the identification of the following types of information for capital construction expenditures
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… to New York City Health and Hospitals (H+H), but reliable funding and timely payments from all government sources is … taken steps to shore up the system’s finances, and federal funding provided critical relief when COVID first hit New … including the declining use of services, reduced federal funding and a large share of uninsured and Medicaid-insured …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether it is necessary for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… for a certain period of time as a condition of their sentence. The IID connects to the vehicle’s ignition system …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededMonitoring of Construction Management (Follow-Up)
… personnel; planning and execution; and minority-and women-owned business enterprise (MWBE), small business, and … Of the five projects audited, three used a State-certified women-owned business enterprise (WBE) and claimed credits … As a result, the $207,316 paid to the WBE should not have been claimed as credits toward the MWBE goals. There was …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMedicaid Program – Managed Long Term Care Premium Rate Setting
… Redesign Team was to expand the enrollment of Medicaid recipients into managed care. Accordingly, most of the State’s Medicaid recipients receive their services through Medicaid managed …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the disbursements reviewed included 10 invoices totaling $26,441 that were not properly audited or approved before they … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Southwestern Central School District – Claims Audit (2025M-34)
… claims auditors were employees of BOCES. When the Board audits these claims, it avoids the appearance of a conflict …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did not … (87 percent) were not included in the District’s inventory list. In addition, we selected 50 assets with a combined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Valley Stream Central High School District – Capital Assets (2025M-16)
… the Audit Area Capital assets are those that have a useful life of more than one year following the date of … and software. Consequently, capital assets often represent a significant investment of school district (district) … in the inventory report, including missing or incorrect model numbers, serial numbers and manufacturer information. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and manage technology … fiscal years. The Assistant Superintendent told us it was an oversight that policies and procedures had not been …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… as follows: $81,068 in compensation paid to the Assistant Executive Director. This individual is also the full-time Executive Director at Bushwick; $73,923 in pension contributions that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualManagement of Internal Controls
… controls that helped to ensure an ethical business climate and compliance with applicable laws, rules and regulations. … are equal founding members in the mission of FRMC. FRMC has an unpaid Board of Directors chaired by the CNSE Senior … 2011, the FRMC reported about $350 million of assets. FRMC has reported that, since its creation in 1993, about $14 …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through