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Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in various industrial … The objectives of this audit were to determine if the Department of Health is ensuring that the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed to fully … most of its programs to determine if they are boosting the state’s economy and promoting promised job and business …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, 2014 through December 31, 2018. About … Plan drug utilization in accordance with its contract with the Department of Civil Service Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Obligation debt issued for transportation, environmental and other purposes. “Thanks to strong investor interest in … Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to safeguard public finances but instead she allegedly abused her position to steal town funds and attempted to hide her crime,” … nearly $3000 from the town and altering town records to cover her theft …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s … The purpose of our review was to assess the Town of Otselics …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, … to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… any case involving public corruption and those who take advantage of their position at the expense of the community. I applaud the work of the State Police members assigned to … and also paid himself for nearly 150 hours at the Squad when he had also claimed to be working for the County. Based …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Purpose To determine if CVS Health invoiced and remitted commercial rebate revenue … 2014 through June 30, 2017. Background The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). Background The Department of Health (Department) administers the State’s Medicaid program, which provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… on New York state food purchasing to agency personnel. OGS is also responsible for tracking data on state agencies' food … and the Legislature detailing these purchases. The report is supposed to include information on OGS' efforts to improve … Today's audit is part of DiNapoli's effort to examine issues impacting …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer County. SANY, which is … million over the 15-year terms of the leases by purchasing and renovating the four buildings acquired during our audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfChart of Accounts Data
Chart of Accounts Data Print Version
https://www.osc.ny.gov/files/local-government/resources/pdf/chart-of-accounts-print-version.pdfManagement of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdfLGAC - Code of Ethics
Code of Ethics adopted by the New York Local Government Assistance Corporation (“LGAC”).
https://www.osc.ny.gov/files/debt/pdf/lgac-code-of-ethics.pdfExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015-BSE1-04, which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26.pdfSummary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdf