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Lyme Central School District – Financial Management (2024M-87)
… the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Rochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Supplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfReview of Advance Contract Payments
… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsVital Signs: Health Care Employment Gains Across New York State
With over 1.2 million jobs and nearly $71 billion in wages, the health care sector is a key driver of New York’s economic growth.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-health-care-2018.pdfState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-253
… are affected. Background: Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be … APSU (31) BCI (62) CO/NCO (17) CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) RRSU (67) … APSU (31) BCI (62) CO/NCO (17) CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) RRSU (67) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioThe Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases Municipal Audits
… and/or approve, monitor or control the firehouse hall rental process. As a result, one commissioner was able to … but not deposit any of the approximately $44,000 in rental moneys generated by these events. In addition, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Taxes – 2021 Financial Condition Report
… decreased by 0.6 percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections … Changes in the State’s top tax rate can have significant impacts in the overall level of State tax revenue. Tax …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … or Board resolution and one teacher reviewed and approved her own time sheets. Key Recommendations Develop and adopt … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOversight of the Early Intervention Program (Follow-Up)
… Program (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early years … located, and referred to the Program. Generally, after referral, children should be evaluated by qualified …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMargaretville Central School District – Financial Management (2020M-46)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … Determine whether the Board and District officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… million. Key Finding The District's unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal years … Develop a plan to reduce the amount of available fund balance in a manner that benefits District residents. … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… In a report released today , New York State Comptroller Thomas … and the city council not only have an opportunity to build these reserves in the near term, but also to shape the … the presentation of the city’s budget. The city’s plan to build up the fund so soon after its creation is prudent. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsComptroller DiNapoli Releases Municipal Audits
… Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town … the board has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) … completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-audits