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IX.12.H Key CMIA Documents – IX. Federal Grants
… two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of … signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTown of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… ID” field associated with the cardholder or driver profile contains the correct employee identification number …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsTown of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Wynn Resorts Shareholder Proposal on Political Spending
Comptroller DiNapoli calls on Wynn Resorts to disclose all political spending.
https://www.osc.ny.gov/files/press/pdf/wynn-resorts-shareholder-proposal.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesBus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims … Submitted by Davis Ethical Pharmacy (2012-S-10) United HealthCare: New York State Health Insurance Program Payments …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueSubway Wait Assessment
… The System Data & Research Division of Operations Planning at Transit calculates the wait assessment statistic … unit generates reports that are used within the Operations Planning (OP) unit. The reports are also reviewed on a … lets smaller lines that operate less frequently or shuttle services that provide limited service to carry the same …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentTown of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 … as required. Recommendations The audit report includes three recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Medgar Evers College – Controls Over Bank Accounts
To determine whether the City University of New Yorks CUNY Central Office Central officials adequately assured that all Medgar Evers College MEC bank acc
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … may require all town vehicles including those used by the town superintendent of highways to display a town decal …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections … balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an annual audit of the Clerk’s records, … that, if implemented, will help the Clerk and Board improve collection records, procedures and oversight. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19How to Conduct a Vendor Responsibility Review
… submission; or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination … Before soliciting a procurement you must decide whether you will conduct a …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewTown of North Greenbush – Town Clerk (2017M-132)
… Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. … Town Clerk Clerk recorded deposited disbursed and reported all money collected in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132