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Town of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … customers in three other towns and a village benefitting from the IMA. Officials also did not collect about $21,000 from CBI for Town office space the group uses. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings … adequately secure and protect business office IT systems in the event of a disruption or disaster. Without a comprehensive written IT contingency plan in place that is properly distributed to all business office …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. When …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… services cannot be tolerated in our special education. My office will continue to do everything it can to root it … recipients. I thank Comptroller DiNapoli for working with my office to ensure that fraud and theft do not compromise …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesMessage from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State … Federal aid provided 39 percent of the State’s All Funds receipts in SFY 2021-22. Federal funding supports …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerState Police Bulletin No. SP-235
… of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, … Police, and Forest Rangers). Affected Employees: Employees in Bargaining Unit 31 represented by the Police Benevolent … dated November 16, 2022, membership dues for employees in Bargaining Units 31 (Deduction Code 483) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseDownsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… the power of this office to follow payments of state dollars wherever the public’s money is spent,” DiNapoli said. … audits of state payments in order to protect taxpayer dollars.” A copy of the full decision is available here: … power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… The Method of Award was an Invitation for Bid (IFB). • The procurement was advertised in the Contract Reporter, and in … requirements must be met: A completed Procurement Record Checklist Proof that applicable advertising requirements were …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current … are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Pandemic Planning and Care for … face significant health issues making them more vulnerable in an emergency. For example, individuals with IDD have a … during the COVID-19 pandemic. The audit covered the period from January 2019 to April 2022. Our initial audit found …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Medicaid and Essential Plan coverage because DOH did not account for the Essential Plan as a liable third-party health …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-b24-6-6.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up) (2024-F-5)
To assess the extent of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan Report (2021-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f5.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (30-Day Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29-response.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (2023-F-29)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up) (2022-F-37)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f37.pdf