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Town of Putnam – Accounting Records and Reports (2022M-188)
… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … Cash balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s27-response.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11) 180-Day Response
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11-response.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2019-S-51)
To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-51.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50.pdfMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67) 90-Day Response
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67-response.pdfGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfMedicaid Program - Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57)
To determine if Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s57.pdfMedicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51)
To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51.pdfMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35)
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfOpinion 90-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a municipal corporation may exercise authority in this area only if it has been expressly delegated to the municipal … of the State's overriding policy concerns ( Albany Area Builders Association v Town of Guilderland , 74 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39U.S. Environmental Protection Agency
I write as Trustee of the New York State Common Retirement Fund (CRF, or Fund), one of the largest public pension plans in the United States, valued at $248.5 billion as of March 31, 2023.
https://www.osc.ny.gov/files/press/pdf/u.s.-environmental-protection-agency-regan.pdfDiNapoli: Fiscal Stress Down Slightly in Villages
… May 31. Using financial indicators that include year-end fund balance, short-term borrowing and patterns of operating …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution … Rev. 5/22 … Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… in 1993, the EPF: Provides an ongoing source of primarily pay-as-you-go funding to address the State’s environmental … at which renewable energy projects are required to pay prevailing wages from five megawatts to one megawatt. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureControls Over Capital Improvements at City-Owned Homeless Shelters
… the capital improvement process at City-owned homeless shelters. Our audit covered the period from July 1, 2013 … (City) and for providing fiscal oversight of the homeless shelters. Governed by a "right to shelter" mandate, the City … services. Over the years, a number of City homeless shelters have fallen into disrepair. The City has addressed …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-shelters