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Oversight of Industrial Hemp

… responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested … when reviewing applications, conducting inspections, and sampling plants. The Department inspected only 57 percent of … Program applications, conducting inspections, and sampling plants.  …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hemp

XI.17 Protest Procedures – XI. Procurement and Contract Management

… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … Single/Sole Source procurements Emergency procurements Mini-bid procurements Contract amendments PROTEST PROCEDURES … with the public contracting entity. However, an interested party may file an initial protest with OSC’s Bureau of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures

Town of Colchester – Financial Condition (2016M-376)

… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376

Town of Yorktown - Information Technology (2020M-16)

… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found … Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16

South Seneca Central School District – Online Banking (2021M-164)

… South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings … computer was not used to conduct online banking and none of the employees involved in online banking received Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Administration and Collection of Real Estate Transfer Taxes

… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to effectively collect … Estate Transfer Taxes (RETT), as required by relevant law and regulation. The audit covers RETT collections received …

https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes

Medicaid Program – Overpayments of Ambulatory Patient Group Claims

… Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. The audit … was adopted by the Department of Health (Department) in an effort to more accurately pay providers for services … the previous payment methodology. The Department phased in APGs beginning with hospital outpatient departments and …

https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claims

Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions

… processing and payment. Certain levels of care are more intensive, and therefore more expensive than others. When a … (ALC) setting, hospitals should not bill Medicaid for more intensive acute levels of care. To help ensure Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissions

DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook

… The state’s Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping budget … cuts that could affect essential services provided by the state, schools and local governments,  according to an … Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year SFY 202021 …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlook

Contact NYSLRS

… Answers to common questions and contact information for the New York State and Local Retirement System NYSLRS …

https://www.osc.ny.gov/retirement/contact-us

Overview – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …

https://www.osc.ny.gov/retirement/publications/1522/overview-0

DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments

… DiNapoli today released three reports that found more than $100 million in improper payments made by the Department of … DiNapoli today released three reports that found more than $100 million in improper payments made by the Department of …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-payments

Examination of Penalties and Interest Payments

… when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on … However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and … strategies to reduce the amount of late payments resulting in penalties and interest. …

https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-payments

Town of Lincoln - Disbursements (2022M-198)

… whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved.  Key Findings  The Board and former Supervisor did not ensure that disbursements were … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Town of Guilford – Budgeting (2023M-144)

… maximum allowable limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … officials did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)

… was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June 2025, in … in the audit report Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), … the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of the Town of …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-follow

Operational Advisory No. 16

Mass Delete of Budget Journals

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-delete

Implementation of the Security Guard Act

… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit … To determine whether the Department of State is adequately monitoring and …

https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-act

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1