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Village of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons-falls.pdfMcLean Fire Department - Financial Operations (2018M-40)
Determine whether Department officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/mclean-dept.pdfThe Securities Industry in New York City - October 2006
Wall Street has experienced tremendous growth in recent years and is vitally important to New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2007.pdfRecord of Activities Sample
An example record of activities (ROA) for NYSLRS employers and their elected and appointment officials to reference.
https://www.osc.ny.gov/files/retirement/members/pdf/record-of-activities-sample.pdfCVS Caremark Payments Made Under the Incorrect Plan
To determine whether CVS Caremark paid pharmacy claims under the appropriate plan for Medicare-qualified Empire Plan members.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s19.pdfOversight of Clinical Trials (2024-S-22)
To determine whether DOH has provided adequate oversight of services for Medicaid members enrolled in clinical trials.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s22.pdfOversight of Study Abroad Programs (2024-S-36) 180-Day Response
To determine whether SUNY has efficient and effective oversight of its study abroad programs throughout its campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s36-response.pdfControls Over the Collection of the Public Safety Communications Surcharge
… to Providers. The audit covered the period from April 1, 2014 through January 31, 2017. Background The Department … telephone services. The Surcharge is levied at a rate of $1.20 per device per month. As part of the 2017-2018 State … 2014 and 2015, Providers remitted Surcharges totaling $183.9 million and $185.3 million, respectively, to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … than if the patient was simply discharged home from the hospital. Key Findings The audit identified 2,808 managed …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesAccess Controls Over Selected Critical Systems
… on four systems containing confidential information for individuals who no longer worked for OCFS. OCFS did not keep accurate records of those … up-to-date inventory of systems; and Formally classifying all information assets. Improve the timeliness of cooperation …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsImplications for the Future – 2023 Financial Condition Report
… factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is … interest rates due to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery relative to the nation will heighten …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureState Comptroller DiNapoli Releases State Audits
… the courts ordered the installation of 1,084 Ignition Interlock Devices (IIDs) for offenders under the Probation …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug … of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC officials made …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsWall Street Bonuses Declined in 2011
… paid to New York City securities industry employees are forecast to decline by 14 percent to $19.7 billion during … percent of all private sector jobs. The decline in bonuses forecast by the Comptroller is consistent with the … paid to New York City securities industry employees are forecast to decline by 14 percent to $197 billion during this …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Homeland Security Grant Program – Federal Funding and New York
… weapons procurement and advanced training and exercises for law enforcement personnel. The State’s Administering … (OEM) at 11 percent (see Figure 2). Impact The FY 2026 preliminary budget assumes that the NYPD will receive … in FY 2025. About 85 percent of funds are from UASI, the primary source of funding for high threat, high-density urban …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programOpinion 88-2
… that such special assessments may also be included on the bill as a separate item. If this procedure is adopted, …
https://www.osc.ny.gov/legal-opinions/opinion-88-2GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Comptroller DiNapoli Releases Audits
… not implemented. Division of Criminal Justice Services – Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) Motor Vehicle Theft and Insurance Fraud (MVTIF) has a …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 91-62
… discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance … LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A … Whether a village by local law may transfer a building to a school …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Controls Over the Empire State Supportive Housing Initiative (2022-S-22)
To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22.pdf