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Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Debt – 2023 Financial Condition Report
… affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels … directly affect its ability to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtTotal Spending – 2023 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 17.7 percent). State spending has been partially paid for by borrowing $31 billion since 2019, including $5.4 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingMedicaid Audits Find More Than $500 Million in Waste
… P. DiNapoli’s audits identified a total of $513 million in improper Medicaid payments and untapped revenue … released today. Auditors identified another $361 million in questionable transactions that will require further review … have ready access to the MCOs’ financial and program data in order to perform its mandated financial oversight …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… “My auditors found that RGRTA gave out most of its incentive bonuses for collective achievements despite legal … and several surrounding counties, has had a performance incentive program, or bonus program, to reward its employees … RGRTA distributed a total of $1.8 million in bonuses. The incentive program directed $1 million (or 57 percent) of that …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Beaver River Central School District , Clymer Central School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State Comptroller … his office completed audits of the Beaver River Central School District Clymer Central School District Pittsford …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1197
… No. 1138 ) Status updates will be posted on the Payroll Enhancement Program webpage on the OSC website. … ) Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state … The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement controls over … that will help protect students and the supplies needed for the crucial delivery of health care to them.” The DOH …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 90-46
… CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY … §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central … banking policy defining authorization and monitoring of online banking transactions. District officials did not … exceeded the statutory limit. In addition, three of the district's reserve funds did not have adequate support …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… Contracts of this Chapter provides additional information. PA = Purchase Authorization A contract entered into by a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingPoland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively … increased the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years … outstanding future financial commitments by a total of $1.3 million over the three years, which made it appear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followWilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Food Safety Monitoring (Follow-Up)
… Administration, and the Division lacked formal performance measurement systems. Key Finding Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followState Contract and Payment Actions in November
… $5.1 million with Monumenta Art Conservation and Finishing LLC for routine maintenance of the Governor Nelson A. … for unmanned aircraft. $4 million to the Genesee County Industrial Development Agency to design a water system, sewer … for construction at the University at Buffalo School of Medicine and Biomedical Sciences. Department of …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-november