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Review of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district employees and their dependents. The … (Davis Ethical) is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… School District’s (District) Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. … The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking2023-2024 Annual Report on Audits of State Agencies and Public Authorities
… report summarizes the results of all the State agency and public authority audit reports issued by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authoritiesSpecial Plan for Nassau County Fire Marshals (Sections 89-w and 603[s])
… (Return to Top) VO1801 (Rev. 12/13) © 2013, New York State and Local Retirement System (Return to Top) … Nassau County Fire Marshals Plan for PFRS Tier 1 2 4 5 6 and some Tier 3 members Sections 89w and 603s Pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-fire-marshals-sections-89-w-and-603sDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Services Committee, including Chairman Rep. Jeb Hensarling and members of the New York Congressional delegation, to … “The authors must have hoped Americans have amnesia and have forgotten the financial crisis that caused the Great … against high-risk loans, weaken corporate accountability and sow the seeds for economic instability,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… (Return to Top) VO1811 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… (Return to Top) VO1810 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) - Interactive Dashboard
… that The New York City Department of Housing Preservation and Development needs to improve its oversight of the physical and financial conditions at the sampled developments …
https://www.osc.ny.gov/state-agencies/audits/physical-and-financial-conditions-selected-mitchell-lama-developments-2024-n-4-interactive-dashboard2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… report summarizes the results of all the State agency and public authority audit reports issued by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment and that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy when it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate whether … Determine whether credit card and travel expenditures were properly approved supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… Objective Determine whether Town officials purchased goods and services economically. Determine whether the Supervisor … truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the … not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively … manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… officials appropriately prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key Findings District officials implemented several policies and procedures, such as a bullying chart, code of conduct and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… whether District officials implemented cost-effective and equitable measures to control expenditures and share services. Key Finding District officials … by keeping certain special education classes in-house and sharing officials with other districts. Key … whether District officials implemented costeffective and equitable measures to control expenditures and share …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureOpinion 90-42
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing … PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Archived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… with Department of Health-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period … qualify for Medicaid. As income, household makeup, and other factors change, individuals may transition between Medicaid and the Essential Plan. Both programs provide comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and