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Reporting Unclaimed Funds to New York State
… required to report and remit unclaimed funds include, for example, banks, insurance companies, corporations and … uncollected insurance policies or refunds, amounts due for undelivered goods or services, abandoned stocks, uncashed … until they’re claimed by the rightful owners. Handbook for Reporters of Unclaimed Funds, including the …
https://www.osc.ny.gov/unclaimed-funds/reportersOversight of Registered Apprenticeship Programs
… with State and federal laws and regulations; provision for equal opportunity in employment; and ability to employ, … (hybrid). An apprentice/journeyworker ratio is established for each trade to ensure the appropriate safety, training, … (Manual), last revised in 2018, describes procedures for Program oversight, including those that address Program …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsState Comptroller DiNapoli Releases School District Audits
… User Accounts (Greene County) District officials did not establish adequate policies and procedures for network … to prevent unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor … – Procurement (Tompkins County) District officials did not always seek competition to procure goods and services. As …
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
… on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … millions of dollars in cuts or pauses to federal funding for this year and next, but the full impact of recent actions … in FY 2026, and conservative assumptions by the city for federal grants and whether they are recurring. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityNYS Common Retirement Fund Announces Third Quarter Results
… quarter of state fiscal year 2016-2017 was 1.11 percent for the three-month period ending Dec. 31, 2016, with an … quarter and, barring a significant downturn, is headed for a successful year. We continue to focus on prudent, … on June 30, 2016 with an overall return of 2 percent for the three-month period and an estimated value of $181 …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … the guidelines specified in the RCM and the CFR Manual. For the three fiscal years ended June 30, 2011, LaSalle …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualTowns’ Road Management Plans (2014-MR-2)
… was to determine if towns properly maintained their roads for the period January 1, 2013 through May 1, 2014. … between the highway superintendent and town board for the expenditure of highway funds. Once a plan is … the plans to potentially avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Area #5 – Malware Protection – Information Technology Governance
… can wreak havoc on both systems and electronic data by, for example, gathering sensitive information such as … should be set to update definitions daily and to scan for threats throughout the day. Without current virus … and digital cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature built into Windows operating …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionReview of the American Academy of Pediatrics
… remaining $140,965.81 which has yet to be paid back to the State ($252,009.81 less $111,044 restitution paid by George …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsState Comptroller DiNapoli Releases Municipal Audits
… with second degree obstructing governmental administration for destroying town records. In December 2020, the … The board did not ensure required quotes were obtained for the purchase of security cameras. The board also did not … services. As a result, officials did not seek competition for six professional service providers receiving payments …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … and reofferings as follows: $366 million scheduled for April, of which $37.8 million is for new money and $328.5 …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarterKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant … to disabled preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and shares office space with …
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
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for … of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … 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-followState Comptroller DiNapoli Releases School District Audits
… (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mOpinion 92-32
… PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… of its statutory purposes to constitute fair consideration for the cost of membership. You ask whether a fire district … visit and tour the museum. Fire districts are established for the purpose of providing fire protection and responding … , 119 NY 280). There is no express or implied authority for a fire district to donate money to a museum (see Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a … the lack of adequate oversight of the payroll clerk’s work increases the risk that errors or irregularities could occur …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0