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Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfOtselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfNewark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfWatertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-2021-176.pdfHamilton Central School District – Procurement (2020M-168)
Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hamilton-2020-168.pdfOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… interest earnings. Key Findings BOCES officials did not maximize interest earnings. As a result, over an 18-month … (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or … Board of Education’s (Board’s) investment policy. Invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… fiscal year totaled $261,308. Key Findings The Board did not receive monthly budget status reports. Revenues, … sheet accounts reported on the financial reports did not agree with the accounting records. The Board appropriated more fund balance than was available in each of the last three budgets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionTown of Taylor – Financial Management (2016M-391)
… and four Board members. Key Findings The Board has not historically monitored available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Margaretville - Fiscal Management (2018M-78)
… Findings Village of Margaretville (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased by $321,000 to … in general fund surpluses. As a result, the Town did not need all of the appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78DiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… (MWBE) contracts at around 20 percent, lower than the target set in statute and did not give rationale for the lower target, according to an audit released today by State … MWBE contracts at around 20 percent lower than the target set in statute and did not give rationale for the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesTown of Salem – Financial Management (2015M-295)
… balance in the town-wide general fund than was actually available to finance operations. The Board has not developed a multiyear financial and capital plan. Key … balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Agencies Bulletin No. 2361
… to be submitted to SFS for check printing when SFS becomes available. Employees whose direct deposits are returned from … receiving financial institution during this period will not receive a check to replace the returned direct deposit … processing when SFS becomes available. Reversal funds will not be available to process a Report of Check Returned for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAudit Finds Construction Delays in Public Housing Program Across New York State
… “People living in moderate- and low-income housing should not have to wait years for crucial projects to be completed. … award construction contracts sooner because the amount of available funding was insufficient. However, the original … the project’s initial three construction contracts were not awarded until July 2006. The project was completed in …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… associated to the fund reservation that has not been fully liquidated must first be reduced to the expended amount … Once the unexpended purchase order amounts have been liquidated, contract lines must be reduced to the expended …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewHenderson Fire District – Financial Activities (2025M-67)
… [read complete report – pdf] Audit Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … The Board did not adequately monitor financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues and lower … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingState Agencies Bulletin No. 1427
… State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) provides for a … The 2015 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1610
… State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. () provides for a uniform … The 2017 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1610-2017-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1963
… State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. provides for a uniform … The 2021 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1874
… State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. provides for a uniform … The 2020 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-security