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Town of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Manual Reporting – Enhanced Reporting
… if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingVirtual Currency Licensing
… of digital unit that is used as a medium of exchange or a form of digitally stored value. Virtual currency shall be …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Agencies Bulletin No. 1404
… of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All employees on an … OSC to calculate excludable earnings for the time period being processed. Agencies will be able to view the pay check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… our management of fish and wildlife programs.” Nearly two million people fish, hunt or trap in New York, ranking … the county’s population. Fishing is the most popular, with two-thirds of New York participants fishing exclusively, …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideComptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… initial audit report, Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Report 2010-S-75). … made premium payments to Medicaid managed care plans for Medicaid recipients who also had Medicare health insurance coverage, known as "dual eligibles." For the three-year audit period ended May 31, 2010, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followTown of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Covered by Managed Long-Term Care Plans (Report 2018-S-65 ). About the Program The State’s Medicaid program offers …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followUtilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. This facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followPension Fund Makes Progress on Board Diversity
… to seek diverse director nominees in response to a shareholder proposal filed by the Fund. As a result of the agreement, the Fund has … 2017 GoPro Inc. 2016 The Priceline Group Inc. 2015 eBay Inc. Garmin Ltd. Monster Beverage Corp. Standard Pacific …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… the Program In 1990, Congress created the MDRP to reduce state and federal expenditures for Medicaid prescription … for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate … the MDRP and sending rebate invoices to manufacturers. On a weekly basis, the Department extracts fee-for-service …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Essential Plan – Federal Funding and New York
… health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP … the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for Medicaid, Child Health … insurance coverage from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… “My thanks to DA Fitzpatrick and Superintendent James for their partnership in holding the defendant accountable.” … members and partners from the State Comptroller’s Office for their devoted work on this investigation. Mr. Glinski …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 2001-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdf2017-2018 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2017 through September 30, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-17-18.pdf