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Medicaid Program – Optimizing Medicaid Drug Rebates
… Health (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to … 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesHomeless Outreach Program at the Metro-North Railroad
… Purpose To determine whether the Metro-North Railroad (Metro-North) … Metro-North has met its goal in assisting homeless clients to appropriate shelters off Metro-North property. Our audit covered the period June 16, 2017 to September 30, 2018. Background With an annual ridership of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadOperational Advisory No. 13
… with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … date in an accounting period that is about to be closed, that have passed agency approval (and not … that are in an accounting period that is about to be closed that have not been posted will be deleted and any KK …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsState Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … Board of Cooperative Educational Services (BOCES) – Managed Technical Support (2016M-299) BOCES did not properly oversee the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2071
… provide agency instructions for processing the 2022 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees … in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2021-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outVillage of Victory – Audit Follow Up (2010M-35-F)
… our recommendations in the audit report released in August 2010. Background The Village of Victory is located in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the … Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 2007
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumComptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’ (DMV) Licensing and Registration Systems (2013-S-58) Auditors found OITS and DMV are not in compliance with the payment card industry data …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… New York City, Rochester, Schenectady, Syracuse, Utica, White Plains, and Yonkers. Applicants must meet age, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 88-9
… p 367, supra ). March 1, 1988 Mario John Albano, Esq. Montrose Improvement District …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… significant work or repair. Thruway officials need to come up with a viable plan to make ends meet for the long term and …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… For example, from 2002-2012 revenues grew at annual rate of 2.6 percent, while expenditure growth averaged just … noticeably less the state median ($57,683). And the child poverty rate of 28 percent mirrors the rate for the median … to environmental stress factors such as population trends, poverty rates and property values. To date, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Comptroller DiNapoli Releases Audits
… implemented. New York State Health Insurance Program – CVS Caremark: Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program (2024-S-4) CaremarkPCS Health, L.L.C. (CVS Caremark) administers the prescription drug program for …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli and President … cost burdens may put the state at a disadvantage. The good news is lawmakers have an opportunity to make New York State … The New York Daily News today published an oped from New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Audits
… Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held a … transactions, totaling $51,048, paid from Sunnyside Manor’s operating account to the Board-held account. Bank …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Catharine Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceFalconer Central School District – Financial Management (2016M-146)
… District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146