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United HealthCare – Empire Plan Drug Rebate Revenue
… and pass 100 percent of the value of the agreements on to the prescription drug program. For the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOperational Advisory No. 35
… recommends the agency refer to Payroll Bulletin No. 2205, Updated Guidance for Issuing Salary Advances . Reference: … No. 2205, Updated Guidance for Issuing Salary Advances Guide to Financial Operations (GFO) Chapter VII, Section 3 - … Types Chapter X, Section 5.A - Assigned Single Payment Vendor IDs …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesBoquet Valley Central School District – Procurement (2021M-132)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the … Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Menands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Panama Central School District – Procurement (2024M-73)
… – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education (Board) … goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … officials did not always comply with the District’s procurement policies or New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… District moneys are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Federal Impact on Higher Education – Federal Funding and New York
… will have a significant impact on higher education in New York. As noted by the Office of the New York State Comptroller in its 2024 report, Higher Education in New York , New York has long benefited from an outstanding … will have a significant impact on higher education in New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal … (Niagara); West Seneca Central School District (Erie); Hempstead Union Free School District (Nassau); and the … with the State Education Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressComptroller DiNapoli Releases State Audits
… properly, and campus officials were satisfied with the services provided by the Research Foundation's central office. Port Authority of New York and New Jersey: Contracts for … initial report, issued in July 2011, determined that the Port Authority of New York and New Jersey generally did not …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsRetirees Contribute to New York State's Economy
… in good times and bad, helping to build a stronger New York. During 2024, approximately 79 percent of NYSLRS … Approximately 79 percent of NYSLRS retirees live in New York State During 2020 NYSLRS retirees were responsible for $192 billion in economic activity in New York State …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subdivisions on private roads open to public traffic. You state that there are residential subdivisions in the town … and Traffic Law is applicable and uniform throughout the State, and prohibits municipalities from enacting conflicting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 99-12
… two or more improvement districts may be initiated by a petition of the property owners or by the town board's own … a district, the notice of adoption of the resolution, any petition requesting a referendum and any referendum must be … including extensions, is approved at a referendum or if no petition requesting a referendum is filed, a consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 94-33
… actually performing service" in the protection of life and property from fire and other emergency (see General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-33