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Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/monroe-co-airport-auth-2019-226.pdfThe Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdfKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Key Findings Department officials did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer … Key Recommendations Review bank statements and canceled check images. Ensure that all collections are supported by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsDiNapoli: Local Sales Tax Revenue Growing Slowly
… or 2.4 percent, for the first half of 2014 compared to the same period in 2013, according to a report issued today by State Comptroller Thomas P. … during this period. “While sales tax revenues continue to increase across the state, the growth is the weakest since …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Selected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking … vehicles. Other Related Audits/Reports of Interest Department of Transportation: Selected Truck Inspection … To determine whether the Department of Transportation Department is taking appropriate …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programFederal Employees in New York State – Federal Funding and New York
… $93,886 Minnesota 33,502 $3,180,784,939 $94,944 Mississippi 27,410 $2,368,493,992 $86,411 Missouri 57,127 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfOpinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … requires a city (other than New York City), town, village or fire district to pay to a paid firefighter who is … 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 NYS2d 394; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Improving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfOpinion 2003-5
… of duty, should be "read into" General Municipal Law §207-a, which, generally, provides for the payment of the full … to increase the scope of coverage to include section 207-a benefits. The Court noted that Retirement and Social … the two statutes, with payment by the municipality or fire district under General Municipal Law §207-a and payment by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Unified Court System Bulletin No. UCS-130
… Life of New York. Background At the request of the Unified Court System, OSC has established a new deduction code to be … Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, represented by District Council 37, Local 1070, Court, County and Department of Probation Employees Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkVillage of Margaretville - Fiscal Management (2018M-78)
… and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic … Town did not need all of the appropriated fund balance to finance operations. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Hortonville Fire Company – Financial Activity (2014M-210)
… Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… decisions that will keep their governments solvent and healthy.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningTown of Locke – Financial Condition (2020M-111)
… complete report - pdf] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … Determine whether the Town Board Board effectively managed the Town of Lockes Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … have taken considerable steps in planning for New York State’s transition to renewable energy but must take stronger action to meet the state’s clean energy goals, according to an audit released …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goals