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Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149DiNapoli Releases Bond Calendar for First Quarter
… State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for … Authority –a bond sale of up to $500 million in fixed rate tax-exempt bonds for February. New York City –a … Finance Authority –bond sales of up to $800 million in fixed rate tax-exempt bonds and up to $50 million in fixed …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Agencies Bulletin No. 1564.1
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ compensation leave. Affected Employees … account and those earnings were later determined to be paid workers’ compensation benefits Background Under IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … Did the Town of Middlesex Town Town Board Board ensure that code enforcement …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4IX.6.E Education Department - G5 System – IX. Federal Grants
… as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, grants management system encompassing … date on G5.. Guide to Financial Operations REV. 06/01/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… . The site allows individuals to search by foreign location for per …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be reported to … to wait until an investigation has been completed and/or forwarded to an investigative agency before notifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsRockland County – Budget Review (B22-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about … Town of Clare Fiscal Stress 2013M317 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317State Comptroller DiNapoli Releases Municipal Audits
… , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal climate, budget transparency and … did not award the Length of Service Awards Program points in accordance with their policy. As a result, in 2015 three firefighters received one year of service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in April
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of … pandemic response, including call centers, temporary medical personnel, laboratory and medical supplies and … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… General Barbara D. Underwood and New York City Department of Investigation Commissioner Margaret Garnett today announced the indictment of former Tremont Crotona Day Care Center Program Director … Attorney General Underwood and New York City Department of Investigation Commissioner Garnett announced the …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Administration of the Contract With the Center for Urban Community Services
… of the largest such contracts DOHMH awarded was with CUCS. In 2010, DOHMH signed a three-year contract with CUCS valued … to the contract, DOHMH reimburses CUCS on a monthly basis, in an amount equal to claimed program costs less any advance payments and not in excess of the total contract amount. DOHMH requires CUCS, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … – September 17, 2024. We extended our audit period back to January 1, 2019 to analyze financial trends. Understanding … are recorded in the accounting system. The Board appointed a Supervisor’s Accountant (Accountant) to make journal …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Syracuse City School District – Information Technology (2025M-129)
… and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … not needed and should have been disabled. We determined that 433 of the unneeded network user accounts (89 percent) … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129State Comptroller DiNapoli Releases School District Audits
… School District – Medicaid Reimbursements (Washington County) The district did not maximize Medicaid reimbursements … School District – Extra-Classroom Activities (Washington County) District officials did not ensure that extra … of his interest in the contract with the district. New Lebanon Central School District – Network User Accounts …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… the Board with reports such as budget-to-actual reports or trial balances 1 showing a total of cash receipts and … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38