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Selected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … supporting documentation and formal approvals necessary for such costs. Key Findings We sampled 152 payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … are enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate revenue generated …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilAccounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… an estimated +3.08%. “The rebound of the financial markets in recent months helped the Fund post positive results for … As of March 31, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… City of Cohoes Industrial Development Agency (IDA) – Legislative Reform Compliance (Albany County) The board did … annual assessments of progress toward achieving project goals were performed. Town of Grand Island – Information …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Auditors also determined the town supervisor did not file the town’s 2016, 2017 and 2018 annual update documents, … manner. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Otsego County – Court and Trust Funds (2025-C&T-4)
… and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of … and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4CUNY Bulletin No. CU-424
… Purpose To explain the procedures for processing the June 2011 Uniform Allowance Payment. … June 16, 2011 Background The Uniform Allowance Payment for the titles listed above is pursuant to Article III, … 5, 2011. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June 2011 Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowanceNewstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … did not review the Treasurer’s reconciled bank statements. For two disbursements, a Company member or a family member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCUNY Bulletin No. CU-442
… To explain the procedures for processing the June 2012 Uniform Allowance Payment Affected Employees CUNY employees … Pay Period 6C, checks dated June 28, 2012 Background The Uniform Allowance Payment for the titles listed above is … Jr. dated April 3, 2012. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowanceBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about $34,100 higher than reported on …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218St. 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-46Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… County is located in northeastern New York State and has a population of approximately 39,000. The County is governed … million. Key Findings County and Department officials had not established an adequate system of internal controls over the Department’s financial operations. As a result, cash receipts were not properly accounted for, …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLiberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, the food service fund had spent $10,517 more than they received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra