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XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000

… was charged this morning with stealing nearly $240,000 in a scam that spanned three years, State Comptroller Thomas … cashed for personal use. He was arraigned this morning in Shawangunk Town Court. “This fire district literally gave … district needed was checks and balances, not blind faith in Mr. Denardo. Thanks to the hard work of my office and …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000

Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)

… of implementation of the three recommendations included in our initial audit report, Incorrect Payments by CVS … Findings Civil Service and CVS Caremark made some progress in addressing the issues identified in the initial audit, including reprocessing over $5 million …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-under

Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Physical and Financial … and managing agent must agree to manage the development in accordance with local codes and State rules and … and evaluating the development’s management, as outlined in Title 9 of the New York Codes, Rules and Regulations. …

https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0

Creating Healthy Schools and Communities Program

… and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant … for physical activity and improve nutrition for people in high-need communities. The combined total value of the 26 … a judgmental sample of $212,640 out of their $427,798 in contractual service and program material expenses and …

https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-program

Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments

… determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid … the Department where individuals can apply for and enroll in health insurance plans, including Medicaid and EP. An … Findings The audit identified system processing weaknesses in NYSOH and eMedNY that resulted in recipients having …

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

Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority

… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) … from January 2016 to March 2020. About the Program In 1997, MTA implemented the ACE system, a performance … contractor is party to a new contract (either alone or in a joint venture). Issues with Unsatisfactory or repeated …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-north

Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)

… extent of implementation of the six recommendations made in our initial audit report, Improper Payments for Sexual and … use and the recipient’s treatment is for that other use. In addition to drugs, State law prohibits Medicaid payment … drugs, procedures, and supplies, and whether controls were in place to prevent abuse and misuse of these products. The …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-provided

Sales Tax Vendor Registration Practices

… tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter Transportation District at … The use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. Under the …

https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices

Review of Advance Contract Payments

… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. … will help determine timely whether funds were expended in accordance with the terms and conditions of the contracts. …

https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-payments

Capital Asset Management

… to ensure that they have proper inventory controls in place to safeguard assets and that they are properly … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …

https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-management

Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees

… are being used consistent with the purposes defined in the Environmental Conservation Law. The audit covers the … hazard with the potential for devastating consequences. In 2003, the Waste Tire Management and Recycling Act (Act) … was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials …

https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-fees

SUNY Bulletin No. SU-314.1

… establishing temporary overtime rates for employees in certain titles represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain Administrative Services Unit (BU02), Operational … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3141-pilot-program-establishing-temporary-overtime-rates

State Agencies Bulletin No. 1949.2

… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected Employees Employees in certain Institutional Services Unit (BU04) or … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19492-pilot-program-establishing-temporary-overtime-rate-employees-certain

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for … remained unfiled. A Board member had a prohibited interest in the contracts between the Town and his auto parts …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

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