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Health Sciences Charter School – Procurement (2013M-211)
… is governed by a Board of Trustees. The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211DiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller Thomas P. DiNapoli detailed how New York City’s … bid protest decisions and commonly requested data. … State Comptroller DiNapoli detailed how New York Citys DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Norwich City School District – IT Asset Management (S9-22-18)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Assertive Community Treatment Program
… treatment plans are not completed on time, with required team leaders’ approvals. As a result, program recipients’ …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programState Agencies Bulletin No. 1934
… the Payroll Deduction mailbox. … State Agencies Bulletin No 1934 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationReview of the Financial Plan of the City of New York - May 2016
On April 26, 2016, the Mayor of the City of New York released his executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2017.pdfVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/castile-2021-1.pdfChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfDanby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfCVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)
To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdfState Agencies Bulletin No. 1880
… eligible to participate in the 15-Year Rule as determined by CUNY, SUNY and State Education department respectively. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… getting other opioid prescriptions or coordinating care with health care providers. This audit is part of a broader … to look at opioid use across New York state. Auditors, in a series of reports, will be looking to identify at-risk patient/provider behavior and gaps in the effectiveness of government programs. "New …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationState Comptroller DiNapoli Releases Audits
… have been issued. Metropolitan Transportation Authority – New York City Transit: Risk Assessment and Implementation of … were partially implemented, and five were not implemented. Medicaid Program – Recovering Managed Care Payments for …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOffice of Operations: 2025 Virtual Fall Conference
… Analysis, Support, and Knowledge Transfer at Outreach@osc.ny.gov if you have questions or need assistance. COURSE … and related services. We'll cover when to contact OSC's Banking Services team versus working directly with a bank, … into KAPS and the NAUPA format, and the retirement of NY format. To include a Q&A session. Presenters: Jennifer …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceOpinion 88-54
… opinions superseded to the extent inconsistent. You ask about the extension of a consolidated water district where a …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 94-24
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements … years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive … is to be paid for by taxes levied for the fiscal year in which the expenditure is to be made. No permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, which are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 421
… working in particular locations in New York State. Full time annual employees in Executive agencies, whose principle … employment or official station is in the five boroughs of NYC, (Bronx, Kings, NY City, Queens and Richmond), or in Suffolk, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-pay