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Accounts Payable Advisory No. 16

… Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Long Island …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authority

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… Business Executive is a Greater Southern Tier Board of Cooperative Educational Services employee. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Ulster County – Financial Condition (2014M-27)

… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27

Comptroller DiNapoli Releases Municipal Audits

… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … financial records audited for 2011 and 2012 as required by law; and improperly retained an independent contractor to … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000

… in our society. Stealing from our volunteer service, the great men and women who dedicate their time and talent to the … degree before Judge Michael R. Nolan in Oneida County Court. She is scheduled for sentencing on Nov. 21, 2025. …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000

DiNapoli: Special Education Provider Pleads Guilty to Felony Charges

… The executive director of special education provider IncludED Educational Services pleaded guilty in … The executive director of special education provider IncludED Educational Services pleaded guilty in …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-charges

The Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual

… Lewis counties. Arc-JSLC is authorized by SED to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) … of this report, these programs are referred to as the SED preschool cost-based programs. Arc-JSLC also operated other …

https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manual

Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… children ages three through five years. During the 2012-13 school year, Gingerbread served about 145 students. The New … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …

https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manual

Greenburgh Central School District – Procurement (2024M-147)

… project due to indeterminate needs throughout a fiscal year. Under such circumstances, a district’s contract may be … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, … received with the draft audit report. The CAP should be posted on the District’s website for public review. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147

Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Kew Gardens SEP, Inc. (Kew Gardens) on its Consolidated Fiscal Reports … Determine whether the costs reported by Kew Gardens SEP Inc on its CFRs were properly documented programrelated …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manual

Opinion 94-11

… anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend … the district. You have inquired whether a board of fire commissioners of a fire district may expend fire district … views. In the cited opinion, we were asked if the board of commissioners of a fire district could expend district funds …

https://www.osc.ny.gov/legal-opinions/opinion-94-11

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville Central School District . … his office completed audits of the Dryden Central School District New Rochelle City School District Port …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1

Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget

… ahead and I urge caution in tracking revenue and making swift adjustments if needed. “The plan includes an increase …

https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budget

CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …

https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil

Dual Employment

… work additional time at another facility (referred to as extra service), or may allow them to work various percentages … they reportedly worked more than 40 additional hours of extra service per pay period. Follow-up and additional … between facilities that utilize dually employed or extra service staff, as well as with other agencies that also …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2

Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments

… reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments. The audit covered the period January 2016 through May 2022. … reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify …

https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments

Oversight of Campus Foundations (Follow-Up)

… vested with the campus. Generally, foundations receive and manage donations and make these resources available to the … foundations, yet the foundations continued to oversee and manage donations and resources on behalf of the campuses. OUA …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-follow

The 80/20 Housing Program (Follow-Up)

… provides low-interest financing to multifamily rental developers who commit to designate at least 20 percent of a … provide real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax abatements through Section 421-A of …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-follow