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Essential Policy Elements – Travel and Conference Expense Management
… are certain fundamental elements that should be included in a travel and conference policy. The following list details … a listing of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of … for employee use of personal vehicles while on official business, including a requirement that employees document the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Hughsonville Fire Company – Financial Activities (2014M-201)
… for the procurement of goods and services, credit card use, cash receipts, cash disbursements or the audit of … bank accounts in a timely manner or issue press-numbered duplicate receipts. Fund-raising deposits were less than … monthly bank reconciliations in a timely manner and issue duplicate press-numbered receipts. Establish internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… Agencies in order to support the procurement and award decisions. OSC approval of individual Participating … etc. This contract numbering logic should never use the letter “Z” as part of the suffix in the last character. Each … assignment as detailed in CM naming convention above. b) Non-Backdrop CM contracts: There are other multi-agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
The purpose of this section is to provide guidance to state agencies on the procurement of equipment
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli Releases East Harlem Economic Snapshot
… and an important part of New York City's identity." "El Barrio/East Harlem's economy is prosperous as ever," said … proud of all the work my office has completed to benefit El Barrio/East Harlem's economy, and therefore shaped our …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and … adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95State Comptroller DiNapoli Releases Audits
… (DOCCS) contracted with Securus and its subsidiary JPay Inc. (Provider) to provide access to tablets and kiosks at no … implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … the Financial Plan is projected to become more reliant on tax revenues; by SFY 2029, tax collections are projected to account for nearly half of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases Audits
… Operators, Conductors, and Bus Operators, drug/alcohol screening and medical examinations. The follow-up review … issues identified in the initial report. Of the report’s 10 recommendations, five were partially implemented and five … Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases School Audits
… fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and … realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … For example, the Treasurer did not maintain a balance sheet, or other accounting records that contained cash … (10 percent) totaling $10,569 included late fees and/or finance charges totaling $257, which caused the District to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Audits
… drugs with less expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… New York state paid more than $100 million in duplicate payments to managed care organizations (MCOs) … to do a better job coordinating with all stakeholders in the Medicaid system to eliminate this waste, improve … MCOs a monthly premium for each enrolled recipient and, in turn, the MCOs pay providers for services required by …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Homeless Services Housing Needs Assessment (Follow-Up)
… Assessment—and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP … to receive services and support aimed at helping them exit the shelter and return to self-sufficiency. According to … sample of cases, and 70% of clients in our sample did not exit the shelter and transition to permanent housing. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followState Comptroller DiNapoli Releases Municipal & School Audits
… to determine if using these vendors was in the district’s best interest. Onondaga Cortland Madison Board of Cooperative …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… across the state were qualified and had completed required training. The follow-up audit found that Department officials … education provider located in Roosevelt. Among other programs, CPN provides preschool education services to young … the New York City Administration for Children’s Services’ Early Learn program. Auditors found that on its annual …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits