Search
Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSalem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Buffalo Academy of Science Charter School - Procurement (2019M-250)
… - pdf] Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250About the Record of Activities – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get answers about the record of workrelated activities ROA that elected and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesTown of Alfred – Incompatible Duties (2021M-99)
… - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Comply with the District’s procurement policies and regulations. Competitive pricing was not obtained for 199 … Law (GML) and the District’s procurement policies and regulations, or properly review and approve change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41West Islip Union Free School District – Financial Management (2022M-40)
… (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding reserves. The Board: … Districts District Board of Education Board reasonably and transparently managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Gloversville Enlarged School District - Claims Auditing (2019M-244)
… complete report - pdf] Audit Objective Determine whether claims paid prior to audit were allowable, supported and for … Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteIntroduction – Federal Funding and New York
… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between states and the federal government—is complex. The federal budget plays an … The distribution of federal resources and the fiscal relationship between states …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023City of Salamanca – Selected Financial Activities (2015M-284)
… April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … City of Salamanca Selected Financial Activities 2015M284 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284