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Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is … inventories. The Board did not establish written policies and procedures for cash receipts for the senior center or the … did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165State Comptroller DiNapoli Releases School District Audits
… District officials did not establish adequate policies and procedures for network user accounts to prevent … disable 64 unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School District – …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementOpinion 92-32
… no longer needed for town purposes (see, e.g., 1981 Opns St Comp No. 81-5, p 4; 1976 Opns St Comp No. 76-1092, unreported; 31 Opns St Comp, 1975, p 89; cf . General Municipal Law, §109-b[7], …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… 1981 Opns St Comp No. 81-166, p 175, membership in local historical society). In making its determination, the local government …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Evergreen Charter School , Farmingdale Union Free School … School District , Oswego City School District , Sweet Home Central School District and the West Babylon Union … Butry at 518-474-4015 or email: [email protected] . Evergreen Charter School – Employee Fingerprinting (Nassau …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger (GL) modules. … of adjustment that is needed and any system constraints will determine in which module a transaction should be … are approved by the ‘Generic GL User’ will be subject to a post audit review by OSC BSAO. State agencies must ensure all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… City Department of Buildings (DOB) made efforts to ensure compliance by private building owners with the city’s Climate … its service providers’ outreach efforts and building owner compliance with certain requirements provided no assurance that owners would be in compliance with requirements to reduce greenhouse gas (GHG) …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateState Comptroller DiNapoli Releases Audits
… controls to prevent improper use of an override option for pharmacy claims that were denied because they did not contain … York State Health Insurance Program: Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… School District , Weedsport Central School District and the Whitesboro Central School District . State … DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsArea #5 – Malware Protection – Information Technology Governance
… onto a wide variety of devices, a best practice is to force scans of any new devices connected to computers, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli Releases Bond Calendar for Second Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the second quarter … sales of $3.68 billion include $2.63 billion of new money and $1.05 billion of refundings and reofferings as follows: $366 million scheduled for April, …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarterEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followLaSalle School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal Reports (CFRs) were properly … as LaSalle are reimbursed by local school districts based on tuition rates established by SED. SED determines the tuition rates based on expense and other data reported on providers' annual CFRs. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… immunization initiatives under contracts C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The … Bureau receives grants from the Center for Disease Control and Prevention (CDC) for outreach activities that provide …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualAnthem Blue Cross – Coordination of Benefits With Medicare
… employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 … a process health insurance companies use for paying health care claims when people are covered by more than one … This process determines which insurance plan pays first as primary and which insurance plan pays secondary. Because the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareTowns’ Road Management Plans (2014-MR-2)
… [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns … preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2