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Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … had an interest during the fiscal year, exceeds $750. You state that the spouse of a newly-elected county supervisor is …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… general fund unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. However, two … budgets for the general fund and did not ensure that sewer rates generated sufficient revenues to cover sewer fund costs …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… is adequately monitoring and enforcing requirements of the State Pollutant Discharge Elimination System (SPDES) to … 1, 2017 to February 27, 2020. About the Program New York State is rich in surface and ground water resources, with … are used for drinking, bathing, and recreation. As the State’s environmental regulatory agency, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… and retired State, participating local government, and school district employees, and their dependents. The Empire … the State. The objective of our initial audit, issued on September 13, 2023, was to determine whether CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underUnited HealthCare – Empire Plan Drug Rebate Revenue
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … Finding Express Scripts improperly retained $1,498,719 in NYSHIP rebates despite its contractual obligation to remit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueCareer and Technical Education
… and technical skills, workplace competencies, and hands-on training to prepare them for future careers in … CTE programs to about 60,000 students at 124 high schools. State, federal, and local law, as well as a mayor’s … delivery and availability of CTE programs; and ensure State plans measure post-graduation placement. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… This includes individual payments and grants to State related or non-State entities (e.g. public authorities, localities, … as a temporary way to stop transactions from processing on a grant that has an unresolved issue. Agencies can request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyOversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesMiddle Island Fire District – Budgeting Practices (2013M-93)
… in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating … Use the budget format prescribed by the Office of the State Comptroller when preparing the District’s budget document. Develop budget estimates on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Unified Court System Bulletin No. UCS-147
… of the SOS increase. Affected Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Background Chapter 276 … authorize the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) 4/2/09 - … report will be sorted by DeptID and then by employee name in alphabetical order. Fields on the report include EmplID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleLiberty Central School District – Budget Review (B4-14-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Food Safety Monitoring (Follow-Up)
… report. Background Our initial audit report was issued on January 30, 2014 and covered the period of April 1, 2011 … distribution, and sale of food products in New York State. During the original audit, we found that the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… financial reports to the Board. She also did not file required annual financial reports with the Office of the … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overLimitations – Forest Rangers Plan
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of overtime that can be included in your FAS is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1864/limitationsUnified Court System Bulletin No. UCS-211
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdOpinion 92-52
… counties, cities, towns, villages, water districts, utility companies, individuals, firms or corporations , … conservation, preservation and protection of the authority's water reserve as it is affected within and outside the authority's supply area, and, within the territorial limits of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-52DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … of Corning police department and District Attorney Baker for working closely with my staff to make sure this individual is held accountable for her actions.” An audit and investigation was initiated by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-funds