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Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (2021-S-11)
To determine whether the Department of Health took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s11.pdfMarie Pense Center, LLC - Compliance With the Reimbursable Cost Manual (2019-S-36)
To determine whether the costs reported by Marie Pense Center, LLC on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s36.pdfOpinion 2006-10
… of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Comptroller DiNapoli Releases Municipal Audits
… advances used to address cash flow shortages. The county does not have sufficient general fund balance to mitigate … due to the village's limited staff. Also, the board does not collectively set and approve pay rates and salaries …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0The Securities Industry in New York City - October 2006
Wall Street has experienced tremendous growth in recent years and is vitally important to New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2007.pdfTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… for each of those years. Following law enforcement’s discovery of KLEIN’s embezzlement in September 2015, KLEIN …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementTowns’ Road Management Plans (2014-MR-2)
… towns often defer critical road infrastructure needs in order to fund daily services. However, preventive … avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 to $950,000 to manage 25 … up to $10,440. Key Findings Eight towns had informal plans in place and followed a preventive maintenance cycle of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Proposed Regulations
… 2025-2026 Part 201.2 (a) and (b) are amended to read as follows: (a) the annual reports of the public authority , in accordance with section 2800 of the Public Authorities Law; (b) a transmittal letter from the …
https://www.osc.ny.gov/legislation/proposed-regulationsRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksState Comptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … in future budget preparations. However, district officials have not prepared a formal analysis of reserve funds based on … officials have developed corresponding regulations, they do not require competition when procuring professional …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsCongregate Meal Services for the Elderly (Follow-Up) (2019-F-3)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Congregate Meal Services for the Elderly.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f3.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfImplementation of the Security Guard Act (2019-S-42)
To determine whether the Department of State is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s42.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44)
To determine whether the costs reported by E&D Children Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44.pdfSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-36)
To determine whether the costs reported by Small Wonder Preschool, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s36.pdfCity of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… agreements are settled. The tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is … the Project’s costs have grown to more than $4.7 million. Change orders totaled more than $800,000, $438,000 of which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260