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Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2024
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2024.pdfLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act)training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livonia-s9-21-22.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
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 three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23)
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23) 30-day response
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23-response.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24-response.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfOpinion 93-33
… which did meet the standards (see, e.g., Guardian Federal Savings and Loan Association v Horse-Hawk Holding Corp. , 72 …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … may not, pursuant to General Municipal Law, §11, invest a portion of its funds in an obligation issued by a …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… was initially charged in May following an investigation by the Comptroller, New York State Police and the Cayuga County District Attorney’s office. Her actions were exposed during the Comptroller’s review of Springport’s monthly retirement …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… “Too much money was moved with too little scrutiny while Mr. Snow gambled on the public’s dime,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000DiNapoli: Lockport Facing Severe Cash Flow Problems
… operations in the very near future unless it secures new financing or drastically cuts expenditures, according to an … a bill that would authorize the city to issue deficit financing to address the accumulated deficits from previous … operations in the very near future unless it secures new financing or drastically cuts expenditures according to an …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problems