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Selected Aspects of Discretionary Spending

… the New York State Environmental Facilities Corporation’s discretionary spending complied with guidelines and expenses … expenditures of approximately $5.2 million that were discretionary in nature. Each public authority and benefit … should have formal policies and procedures identifying discretionary costs that are appropriate and dollar …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending

Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans

… Objective The objective of this audit was to determine whether the Department of Health (Department) … care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays … Enrollment information is ultimately communicated to eMedNY, the Medicaid claims processing and payment system. …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans

Internal Controls Over Selected Financial Operations

… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has … State assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through September 16, 2019. About … To determine whether the Division of Military and Naval Affairs DMNA has adequate …

https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations

CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service

… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 through … dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx, a …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil

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 corresponded … in July 2025 for guidance on the appropriate handling of abandoned property. By the end of our review, the Treasurer …

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

Newstead Fire Company –Internal Controls (2014M-92)

… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92

Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)

… 1, 2014 through August 13, 2015. Background The Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of Seneca County, by actively promoting, encouraging and attracting …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project

Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)

… Islip in Suffolk County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department … submit monthly or annual financial reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations … Ensure that the Treasurer properly completes and files IRS form 990 for 2010 and 2011. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-over

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… During 2012, the County purchased over 2,100 prescription medications for inmates from a local pharmacy. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

St. Lawrence County – Financial Condition (2013M-46)

… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …

https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46

Liberty Central School District – Budget Review (B4-13-4)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)

… was to determine if the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly managed extra-classroom … Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra

Albany City School District – Separation Payments and Information Technology (2012M-251)

… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information

Village of Parish – Board Oversight (2012M-240)

… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background … Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 … the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240

Town of Forestport – Financial Management (2013M-184)

… operations. The Board did not have a policy to govern the level of fund balance that should be maintained and has not … taxpayers. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184

Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)

… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background The Village of Brightwaters is … Village of Brightwaters Financial Operations Conflict of Interest and …

https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information

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