Search
United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … Determine extent of implementation of 3 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyContract Advisory No. 7
… Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to services, … should be used in the Contract Number. Contract or stand alone purchase order transactions received at OSC for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to … rate. This would equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 … The Board did not have written policies and procedures over financial operations including investments, cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSullivan County – County Jail Operations (2013M-33)
… This could further reduce the breakeven point and increase the projected savings. The current jail does not …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Cooperative Information Technology Services (2012MR-1)
… services leads to inefficiencies. Through intermunicipal cooperation, local governments can share the costs of IT … million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in … $87,372 through cooperative IT services. Intermunicipal cooperation for certain IT services is also occurring in …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February … Town of LeRay Justice Court S9145 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… regarding the retention and safeguarding of personal, private and sensitive information in electronic format. We … and procedures to protect and ensure that all personal, private and sensitive information is removed from storage devices and media prior to disposal. Take possession of the external hard drive from the Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Pulaski – Selected Village Operations (2013M-142)
… 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The … Develop and implement a formal disaster recovery plan and store backups of Village electronic data in an …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCost-Saving Ideas: Legal Requirements
… General Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" … to capital improvements or equipment when the repairs are of a type that does not recur annually or at shorter … and apparatus. The Office of the State Comptroller also has regulations on this subject (2 NYCRR Part 39). Education …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Glenham Fire … , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax … Income Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg Central … fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district officials … State Comptroller DiNapoli announced completed audits of the Cincinnatus Central School District Johnsburg Central …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canajoharie Central School District , … P DiNapoli today announced his office completed audits of the Canajoharie Central School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsOpinion 2000-24
… mean a county outside of the City of New York, a city, a town, a village, a BOCES, a fire district or a school … Law §72-i, joint acquisition of lands and erection of memorial buildings by adjacent villages; General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions … New York State Comptroller Thomas P DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Blasdell , Town of Cambria , Town of Canaan , … Company , Town of Lincklaen , Sempronius Fire Company and the Ulster County Department of Social Services Preschool and … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s … 2011-12 and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat … Hampton Town of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-audits