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Town of Keene - Records and Reports (2024M-27)

Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdf

City of Hornell – Business Improvement District (2018M-38)

Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdf

IX.12.C State Responsibility – IX. Federal Grants

… covered programs to the attention of OSC and DOB CMIA staff as quickly as possible; Help analyze the CMIA … with Treasury Department or other federal agency CMIA staff. Most of New York State’s CMIA interest liabilities are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibility

Oversight of Homeless Shelters (Follow-Up)

… family shelters that accommodate 10 or more families and adult shelters that accommodate 20 or more individuals – …

https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-follow

Overpayments of Certain Medicare Crossover Claims (Follow-Up) (2014-F-17)

We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f17.pdf

Town of Willsboro – Town Clerk/Tax Collector (2025M-92)

… licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and … Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were unaccounted for. As … $10,207. For example, the Clerk made an unsupported online transfer totaling $4,412 from the tax collector bank …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92

Town of Oyster Bay - Financial Condition Management (2020M-74)

Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition.

https://www.osc.ny.gov/files/local-government/audits/pdf/oyster-bay-2020-74.pdf

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… complete report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and … records been presented to the Board and the Board members fulfilled the annual audit requirement and provided adequate …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Oversight of Nurse Licensing (Follow-Up) (2019-F-26)

To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f26.pdf

Oversight of Campus Foundations (Follow-Up) (2019-F-21)

To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Campus Foundations (Report 2016-S-93).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f21.pdf

Oversight of Public Water Systems (2017-S-45)

To determine whether the Department of Health is providing effective oversight of the State’s public water systems to ensure water is suitable for ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s45.pdf

The Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014

This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.

https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdf

Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)

… complete report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) … approved and monitored projects. Key Finding While the Board properly approved and monitored projects in … not set clear and specific goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-project

Medicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies

… appropriately. According to the New York Medicaid Pharmacy Manual, a pharmacy claim will be paid when more than 75% of … over the previous 90 days (the more stringent rule will apply). To prevent stockpiling and potential misuse of … continually allowed to bypass edits, the supply on hand can grow excessively high. In response to our findings, DOH …

https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-supplies

DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks

… of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. … concealed her stepfather’s death and forged his name in order to steal benefits from the pension fund,” DiNapoli … and strong law enforcement partnerships are succeeding in tackling pension fraud. The alleged actions by Ms. Burrows …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checks

New York’s Agriculture Industry: A Resilient Part of State and Local Economies

… communities throughout New York State. According to the U.S. Bureau of Economic Analysis, in 2021, agriculture in New … York State Department of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 … growth in both crop and animal production led total farm employment to climb to a new high of 23,868 in 2021. 4 …

https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economies

Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) 90-Day Response

To determine if the Department of Environmental Conservation is adequately monitoring and timely abating waste tire sites and whether the waste tire fee ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s43-response.pdf

Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)

… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Under Reporting of Net Available Monthly Income for Nursing … To determine the extent of implementation of the five recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid

Examination of Department of Labor Unemployment Insurance (UI) Benefit Payments

As part of our daily audit of the Department of Labor’s Unemployment Insurance program, we examined high risk payments and payment requests DOL approved during

https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-11-19.pdf