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Public Health – 2022 Financial Condition Report
… restrictions on disenrollment during the COVID-19 public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2022, nearly 9 million individuals or 45 … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthControls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation … (Department) has established adequate controls to effectively monitor and ensure accountability over its … To determine whether the Department of Transportation has established adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… made in our initial audit report, Managed Care Premium Payments for Recipients With Comprehensive … 2016-S-60 ). About the Program Mainstream managed care (the managed care program most Medicaid recipients enroll in) provides … recommendations made in our initial audit report Managed Care Premium Payments for Recipients With Compr …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followManagement of Invasive Species
… the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 … Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been … integrity of the State’s natural communities and systems. In New York, invasive species management is a collaborative …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followControls and Management of the Unemployment Insurance System (Follow-Up)
… of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). About the Program One of the Department of … of the six recommendations included in our initial audit report Controls and Management of the Unemployment Insurance …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followImproper Payments for Brand Name Drugs (Follow-Up)
… Medicaid program covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … expensive drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name drug will be …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… a non-profit entity to provide a CTE Technical Assistance Center (TAC) to assist schools and Boards of Cooperative … to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and … align with student goals and the needs of the State labor market. In addition, we found the students of CTE programs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followOperational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State Comptroller – Office of Operations is pleased to announce SFS is now available for normal procurement and … lines – Contracts within SFS now have the capability to define specific components of the contract (lines), such …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summarySUNY Bulletin No. SU-53
… Unit 28 Effective Date Pay period 4C, check dated May 23, 2001 Contract Provisions and Eligibility Criteria Chapter … 2000 and March 1, 2001 salary increases. The Action of PAY RT CHG and the Reason of SIC (Salary Increase) will be used. … by inserting additional rows using the Action of PAY RT CHG and the Reason of CSL (COR SAL). OSC will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… records and reports to detect discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is generally responsible for managing the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Cincinnatus Fire District – Board Oversight (2025M-77)
… the audit period to March 18, 2025 to review training certificates, the adopted code of ethics policy and obtain … their legal and financial responsibilities when conducting business on behalf of the District. The report includes five …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new … estimates in 2025. We estimated that the total vehicle replacement cost of these five vehicles was approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Guilderland – Information Technology (2025M-61)
… collected by the Town. The Town relies on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various records, such as financial and … suffering a serious interruption of services, periodically test backups, or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… of economic development projects. The AIDA Board (Board) is responsible for the general management and control of … Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … of Sylvester (Sly) McClearn to interim director of the New York State Common Retirement Fund’s (Fund) Emerging … at the helm.” A photo of McClearn is available. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … practice of using debt to pay for recurring costs is imprudent. The review found the city’s proposed budget … budget. The review found the district’s proposed budget is structurally unbalanced with a budget gap of at least $33 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-audits