Search
State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor … New York State Comptroller Thomas P DiNapoli released the following statement on Governor Hochuls Executive Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetMetro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164)
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164.pdfReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfCollection of Special Hauling and Divisible Load Overweight Permit Fees
… fees for special hauling and divisible load overweight permits. This audit covers the period April 1, 2012 through … be broken down into smaller shipments. Special hauling permits are issued by both the Central Permits Bureau (Bureau) and the regional offices. In …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services … families, and small businesses can search for and enroll in Medicaid and other health insurance plans. An individual’s … claim payments. If this information is not sent in an accurate and timely manner, eMedNY is at risk of making …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of East Greenbush – Justice Court Operations (2016M-60)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a … by an elected five-member Town Board, maintains a Justice Court with two elected Justices. The Justices’ combined …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little Village School (HLVS) … not-for-profit organization located in Seaford, New York, is an SED-approved provider of preschool special education … be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Benchmark Family Services, Inc. (BFS) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… ). Background Our initial report, which was issued on July 10, 2017, found the Office was not performing comprehensive data analysis testing … cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village … County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third degree. “Ms. Gilbert allegedly betrayed her …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Town of Lockport – Building Permit Fee Collections (2025M-56)
… is an official document issued by a local government − in this case a town − that authorizes a property owner to … significant changes to an existing structure. Typically, in addition to State and federal building codes and … Inspector did not always calculate and apply permit fees in accordance with the Board-adopted permit fee schedule and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Opinion 92-39
… upon the decision of the U.S. Supreme Court in Ball v James , 451 US 355, 101 S Ct 1011, 68 L Ed2d 150 (1981), … "the Supreme Court's latest decision in this area [ Ball v James ] now indicates that the exception recognized in Salyer …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Local Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022
Analysis of Local Government Sales Tax Collections in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-increase-by-over-10-percent-in-the-third-quarter-of-2022.pdfRefunding of State Bonds
… /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call …
https://www.osc.ny.gov/legislation/refunding-state-bondsExamination of Outstanding Premiums
… Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have been able to recover through SWOP … Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsImplementation of Suicide Prevention Task Force Recommendations
… non-Hispanic Black or African American populations ages 10-24 (36.6% increase) and ages 25-44 years (22.9% increase). Other populations ages 25-44 … substance use disorder; social isolation; historical trauma; and barriers to health care. OMH’s mission is to …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsMedicaid Program – Cost of Pharmacy Services Under Managed Care
… obtained Medicaid pharmacy services under managed care in an economical manner. The audit covered the period January … of actions to help ensure pharmacy services are provided in an efficient and economical manner. However, it has not … 2016 through December 31, 2019, we estimated $605 million in unnecessary costs to the Medicaid program. The Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… total $5.1 billion below receipts in the previous year. All Funds disbursements would increase by $213 million (0.1 … this year, covered largely by one-time federal aid. All Funds receipts are expected to decline in the coming year …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budget