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Message from the Comptroller – 2022 Financial Condition Report

… This report provides information and analysis on the full spectrum of New York State government finances and services, …

https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptroller

Financial Toolkit for Local Officials

… Local government and school district leaders are faced with …

https://www.osc.ny.gov/local-government/financial-toolkit

Pandemic Planning and Care for Vulnerable Populations (Follow-Up)

… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the … facilities and voluntary agencies that deliver direct care to people with IDD. One component of OPWDD’s mission is … and to determine whether OPWDD took appropriate actions to care for the vulnerable population it serves during the …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow

Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)

… (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and the Essential Plan, both of which provide health care services to individuals who are economically … for the Essential Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials …

https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-plan

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024

… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State … Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State …

https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)

… at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46 ). About the Program The … responsible for managing the developments. Pursuant to the New York Codes, Rules and Regulations (Regulations), when … was based on a sample of five developments located outside New York City: Barker Terrace, Executive House, Seneca …

https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new

Uncollected Penalties (Follow-Up)

… in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)

… in Medicaid through Local Departments of Social Services or the NY State of Health (the State’s online health … benefits is assigned a Client Identification Number (CIN), a unique identifier. Medicaid recipients may have more … concurrently enrolled in FFS under different CINs; and $2.5 million in potential duplicate FFS payments made on …

https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-client

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State Fiscal Year ended March 31 2022

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Efforts to Collect Delinquent Taxes

… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, … To determine if the Department of Taxation and Finance is …

https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxes

Selected Performance Measures

… measures related to its mission, such as ridership and mean distance between failures (MDBF). In addition to the …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measures

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare

… steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required … steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicare

Cheektowaga Central School District - Capital Project Management (2022M-90)

… (SED) for approval. Key Recommendations Transparently share capital project details with District voters. Solicit … assurance the District is receiving the lowest possible price. Properly approve change orders and ensure their timely …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… complete report – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire … that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide themental health component of the New York Safe Schools Against Violence in Education Act SAVE …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york

Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)

… report - pdf] Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed … (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information

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