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Oversight of Industrial Hemp (Follow-Up)
… hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followBus Driver Licensing
… Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit … Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, … recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the Department of Motor Vehicles …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Objective To determine the extent of implementation of the four … (tribe/nation). Commercial and VLT casinos are required to remit a percentage of their gaming revenues to the State, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followDisposal of Electronic Devices
… prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Rochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … of the challenges caused by unexpected revenue reductions due to the economic fallout resulting from the COVID-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town Board, which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… The Town operates its Court with two Justices - Justice Edwyn Hise has presided since 1998 and Justice James Orr has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195City of Yonkers – Budget Review (B25-6-6)
… costs are likely underestimated by as much as $5.3 million. The City should be mindful to ensure …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Controls Over Tablet and Kiosk … JPay Inc. (Provider). Tablets are loaned to Individuals in the general population and can be used by Individuals to … website. The objectives of our initial audit, issued in May 2023, were to determine if DOCCS provided sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followMaximizing Incentives for Individuals With Disabilities
… of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the … State agencies about NYESS’ capabilities and benefits so agency officials may educate their employment service …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesControls and Management of the Unemployment Insurance System (Follow-Up)
… March 31, 2023 shows that the estimated fraud and improper payment rates for New York’s UI program have fallen since the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14 - Mid-Year Update, November 2011
The following tables summarize the Office of the State Comptroller’s estimates compared to the estimates of the Division of the Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-addendum-2011-14.pdfState Public Health Emergency Medical Stockpile
… procurement decisions at that time, with direction from a consultant who, according to OGS, was responsible for … Services (DHSES) warehouses as of March 2024, for a total State DME inventory of 249,570. OGS Procurement … Specifically, credit card transactions appeared to be an issue; from four out of five credit card transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… To determine whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly … Medicare/Medicaid crossover system. Under this system, providers submit medical claims for dual-eligibles to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednySelected Management and Operations Practices (Follow-Up)
… Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that … For example, NYPA publicly reports power allocations that it offers to RNY applicants, but not the power they actually … properly supported. Key Finding We found that officials have made progress in addressing the issues identified in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) … Program in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-program