Search
Collection of Medicaid Accounts Receivable (Follow-Up)
… four recommendations included in our initial audit report, Collection of Medicaid Accounts Receivables (Report … the Department determine the feasibility of pursuing the collection of accounts receivable due from inactive providers … accounts receivable to the State Attorney General for collection. Key Finding Department and Office of the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. Key Finding Over the last four years, District officials consistently overestimated … of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Westchester County – Court and Trust Funds (2024-C&T-3)
… through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3State Agencies Bulletin No. 919
… taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a military stipend. Affected Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendRoosevelt Fire District – Length of Service Award Program (2025M-40)
… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … volunteers. Given that most LOSAP plans require investment and actuarial expertise, it remains important that the plans … audit. Comply with the District’s procurement policies and procedures when seeking to contract for LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations Ensure … and procedures, follow the specific requirements for the receipt of funds and maintain adequate and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followLewis County – Court and Trust Funds (2024-C&T-1)
… actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. … courts and ordered into the courts’ custody. Additionally, when the whereabouts of any person entitled to payment from … Court must develop sound procedures and processes that, when implemented properly and consistently, provide a system …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1DiNapoli Releases Bond Calendar for March and April
… Housing Finance Agency, and the Triborough Bridge and Tunnel Authority. Calendar: Securities Coordinating Committee …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli Releases Bond Calendar for June and July
… includes anticipated bond sales by the following issuers: Battery Park City Authority, the Dormitory Authority of the … Environmental Facilities Corporation, the New York State Energy Research and Development Authority, the New York State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… 1.1 million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug … prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Health was required to … 31, 2019, Civil Service received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. … indirect costs will be reimbursed and the method or basis for allocation should be identified. In situations where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsCUNY Bulletin No. CU-724
… on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected Employees … Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY Charitable Campaign Guidelines An online enrollment process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andSole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of … started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297