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Program Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80)
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80.pdfSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New … rising demand for these services. The waitlist for home care continues to expand, while DFTA faces challenges … York City’s older population is growing, and demand for home care and case management is rising rapidly,” DiNapoli …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicTown of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Windsor – Financial Management (2025M-24)
… – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an older incarcerated population, and necessitates increased … risen by four years (40.2 years). One contributing factor is that a greater number of older incarcerated individuals …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… for breach notification, access rights, user accounts, password management, back-up procedures, wireless … for breach notification, access rights, user accounts, password management, back-up procedures, wireless …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Glen - Water and Sewer Operations (2023M-167)
… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Opinion 97-17
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) … -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) …
https://www.osc.ny.gov/legal-opinions/opinion-97-17DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our … amid rising interest rates, inflation, and global turmoil, but markets have been turbulent. This kind of volatility is … ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterBrunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Ballston - Water Fund Financial Operations (2023M-60)
… Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were accounted for. The water clerk (clerk) …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Sagaponack Common School District - Fund Balance Management (2018M-53)
… percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and … Determine whether Village of Penn Yan Village officials properly approved monitored and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6