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Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … by an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to … audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Caledonia – Financial Management (2013M-363)
… practices for the period January 1, 2012 through October 16, 2013. Background The Town of Caledonia is located … management practices for the period January 1 2012 through October 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… procedures to address the level of unexpended surplus fund balance to be maintained. The Board’s overly … Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal year-end 2012, the general fund-town-wide’s unexpended surplus fund balance was 69 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 … corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilYour Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a … your payment. And throughout the year, you can view your pay stubs for year-to-date totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction … of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers … facilities throughout the State and the timely response to complaints and inmate grievances. The Commission receives …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesYouth Facility Chargeback Rates to Localities (Follow-Up)
… 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services (OCFS) were calculated … Hard copies of the user manual are available to staff who are responsible for calculating the annual … in this review. Other Related Audit/Report of Interest Office of Children and Family Services: Youth Facility …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-follow2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportCollection of Medicaid Accounts Receivable (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … for affiliated providers and that the Department acts in a timely manner to routinely refer appropriate accounts … Medicaid Inspector General officials have made progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCapital – 2022 Financial Condition Report
… accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not include off-budget spending by public …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalEfficiency of Warehouse Space (Follow-Up)
… Spending and Government Efficiency (SAGE) Commission was formed to streamline State government operations by …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate revenue generated …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the … audit report Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment 2014S50 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Valley Central School District – Medicaid Reimbursements (Clinton County) The district lacked adequate procedures to … Ausable Valley Central School District – Claims Auditing (Clinton County) Although claims were supported by adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board … fund balance for the general, water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. Furthermore, … reviewed while experiencing operating surpluses totaling $2 million. Town of Pelham – Information Technology …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Montauk Fire District – Audit Follow-Up (2024M-117-F)
… Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, … implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in … Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-f