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Medicaid Program – Improper Medicaid Payments for Childhood Vaccines
… diseases. The Centers for Disease Control and Prevention (CDC) is responsible for implementation of the VFC Program. The CDC purchases vaccines from drug manufacturers at a discount …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCity of Yonkers – Budget Review (B6-16-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key … City of Yonkers Budget Review B61610 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10State Agencies Bulletin No. 261
… Purpose To notify agencies of changes to the Master File and to provide the Master File layout. … To notify agencies of changes to the Master File and to provide the Master File layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileState Comptroller DiNapoli Releases Municipal & School Audits
… reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly recorded, six were … In addition, no one independently reviewed and approved entries. Bank reconciliations also were generally not … did not perform a periodic review of all journal entries and financial transactions as required and the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Withdrawing Your Contributions and/or Your Membership – State Police Plan
… and click “Withdraw My Membership.” You can also apply by mail by submitting a Withdrawal Application (RS5014) . 1 Once …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… and real assets at 13.93%, and credit, absolute return strategies, and opportunistic alternatives at 8.39%. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… and real assets (14.0%), and credit, absolute return strategies, and opportunistic alternatives (8.9%). The Fund’s …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain … District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by … Treasurer. We found that District officials made 26 credit card purchases totaling $1,609 that did not include all the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. Key Findings For fiscal years 2011-12 through 2015-16, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedHorseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Village of Suffern – Budget Review (B26-6-3)
… 2026-27 budget. Background The Village of Suffern is located in Rockland County. Chapter 99 of the Laws of 2015 … with the fiscal year during which the local government is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $12,796,068, which is within the limits established by law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Belfast Central School District – Procurement (2016M-317)
… policy does not clearly establish procedures for procuring professional services. The purchasing agent and claims … demonstrate that they sought competition when procuring professional services from five vendors who were paid … procurement policy to clearly require the procurement of professional services through RFPs or written or verbal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Vestal Central School District – Financial Condition (2014M-08)
… Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine elected … present to the public the financial information required by law, they did not include actual historical expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the conditions under which the reserve’s assets … its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraElwood Union Free School District – Electronic Transfers (2014M-133)
… of duties or documentation of transactions. We found no evidence that two people from the District were involved … for each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic … by the bank from which District funds are transferred, no later than the next business day. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Lyons Falls – Financial Management (2013M-393)
… of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected … the general fund’s excessive unexpended surplus funds by adopting a fund balance policy, establishing a contingency …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an … independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of Suffern, located in Rockland … an independent evaluation of the Villages tentative budget for the 202122 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2