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Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit … and the Essential Plan. Medicaid provides a wide range of health care services to individuals who are economically … To assess the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-follow

Climate Act Goals – Planning, Procurements, and Progress Tracking

… Climate Act requires that a minimum of 70% of statewide electric generation secured by load-serving entities … planning processes and restructure or repurpose the electric transmission infrastructure as needed to meet … to whether the State can meet its goals timely. Data shows utility costs have already risen sharply over the last two …

https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-tracking

Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)

… fleet management and repair services, administered by the Contractor. The Contractor provides a network of authorized private repair … maintenance, repairs, roadside assistance, and towing. The Contractor is required to negotiate costs with the private …

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-follow

Administration and Collection of Real Estate Transfer Taxes

… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) …

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

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and … in our initial audit report Oversight of Obesity and Diabetes Prevention Programs …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow

Cost-Saving Ideas: Managing Your Travel and Conference Expenses

… municipal employees travel on business, such as to attend conferences and training classes, generally you may only … arising, such as: Failing to get required approvals for conferences Purchasing alcoholic beverages with taxpayer … You can find these guidelines on the  General Services Administration website . Lodging rates and …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses

State Comptroller DiNapoli Releases Municipal and School Audits

… million annually for a three-year period. Delaware Academy Central School District at Delhi – Financial Management … or 10.4 percentage points, as of June 30, 2023. Falconer Central School District – Financial Management (Chautauqua …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal and School Audits

… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases State Audits and Examinations

… audit. New York State Health Insurance Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations

Chenango County – Court and Trust Funds (2025-C&T-2)

… 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from … estates are entrusted to the treasurer for safekeeping by order of the county’s surrogate’s court. Together, the …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Town of Lewis – Records and Reports (2025M-17)

… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …

https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17

Yates County – Court and Trust Funds (2025-C&T-1)

… Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Genesee County – Court and Trust Funds (2024-C&T-7)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7

Otsego County – Court and Trust Funds (2025-C&T-4)

… he should have turned over to the State Comptroller as abandoned property. Before our review began, the Treasurer … in July 2025 for guidance on the appropriate handling of abandoned property. By the end of our review, the Treasurer … the necessary guidance on the appropriate handling of abandoned property and was moving forward with paying the …

https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4

Cayuga County - Procurement and Claims Audit (2018M-274)

… and services in accordance with the procurement policy and statutory requirements. Determine whether claims were … and services in accordance with the procurement policy and statutory requirements …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

Town of Bovina - Records and Reports (2019M-200)

… the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received … Key Recommendations Maintain complete, accurate and timely accounting records. Provide accurate and timely …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

Cortland County - Financial Management and Reporting (2019M-162)

… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Town of Broadalbin - Records and Reports (2018M-63)

… the Supervisor maintained timely, complete and accurate accounting records and reports to allow the Board to properly … bookkeeper to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record … for. Develop a plan for updating and maintaining the accounting records and filing AUDs in a timely manner. Town …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

City of Hudson - Payroll and Accrued Leave (2020-14)

… earned and used. City officials did not have a process to verify accrual balances prior to approving the use of leave … comp time will be earned and used. Develop a process to verify leave balances prior to approving leave slips and …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Town of Canton - Compensation and Benefits (2018M-159)

… referendum requirements. Set the salary or hourly wage of all officers and employees. Implement procedures to ensure …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159