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Wayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfDiNapoli Releases November State Cash Report
… $1.1 billion, or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were … higher than the latest projections included in the mid-year update to the Financial Plan. The state also received …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… 1, 2021. IB-Dual offers a special (lower) MMC and HARP premium rate for certain Medicaid recipients who enroll in … identified over $194.1 million in excessive MMC and HARP premium payments, as follows: Over $190.6 million was paid on … MMC or HARP plan and provided FFS coverage. The excessive premium payments occurred because the Department chose not to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamMedicaid Program – Cost of Pharmacy Services Under Managed Care
… of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. The audit covered the … methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, … Department of Health Department obtained Medicaid pharmacy services under managed care in an economical manner The audit …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-carePark Accessibility for People With Disabilities
… of these surveys (hereafter referred to as 2006–2009 Survey or Survey) would be the basis for its Transition Plan. For … barriers that the agency had identified in its 2006–2009 Survey – more than 13 years ago – that still have not been …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… local governments in New York state dropped 9.5 percent in the third quarter compared to the same period last year, according to State Comptroller … $4.3 billion, or $452 million less than last year. “The third quarter sales tax figures show a significant … local governments in New York state dropped 95 percent in the third quarter compared to the same period last year …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered … 2019. About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … hospice services, while Medicaid is the payer of last resort. Several entities are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredProhibits Campaign Contributions During an Active Procurement
… 2023-2024: Prohibits Campaign Contributions During an Active Procurement – S.9697 (Myrie) – Makes it unlawful for a …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementOnondaga County – Court and Trust Funds (2025-C&T-3)
… we discussed minor discrepancies noted during our review with the County CFO, we determined that the County CFO …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… to implement a local component of the state’s “gas tax holiday.” However, this only slightly offset overall local … in collections for the quarter participated in the gas tax holiday, but only two of these counties (Monroe and Wayne) … Regional/County-by-County Data Related Resources Gas Tax Holiday Data Inflation in the New York City Metropolitan Area …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… Sales tax revenue for local governments in New York State declined by 3.9 … many people stayed home to avoid infection. Collections for the first quarter of 2021 increased compared to the first … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021College Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendation … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221