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Village of Castile – Water Billing for Letchworth State Park (2021M-1)

Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/castile-2021-1.pdf

City of Yonkers - Budget Review (B21-6-7)

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yonkers-budget-review-b21-6-7.pdf

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)

To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdf

Chautauqua County – Financial Condition (2023M-111)

Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdf

Rockland County – Budget Review (B21-6-12)

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdf

Town of East Hampton - Budget Review (B21-7-11)

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-hampton-budget-review-b21-7-11.pdf

City of Troy – Budget Review (B21-5-10)

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-budget-review-b21-5-10.pdf

Review of the Financial Plan of the City of New York, March 2022

Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdf

Management of Invasive Species (2019-S-26) 180-Day Response

To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdf

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdf

Danby Fire District – Claims Audit (2020M-149)

Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdf

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response

To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdf

New York City Contract Spending Trends

New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.

https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdf

Fiscal Stress Monitoring System – 2022-23 School Districts in Stress

The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdf

CVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)

To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdf