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Comptroller DiNapoli Releases State Audits
… and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the fiscal year ended March 31, 2014, net assessable … For the fiscal year ended March 31 2014 net assessable …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… organization. Process and Document Preparation: When an agency submits to OSC a contract with a charitable … the following: The organization's charities registration number and written documentation from OAG that the charitable organization is currently up-to-date with its Charities Registration. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… that do not have cash receipts and disbursements posted in the SFS. Non-cash benefits represent services and products … Government. These non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do … However, the value of non-cash benefit programs are used in the determination of major program thresholds to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the … its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer … Listing in SFS Coach is updated to include information on the NYGR0210 Report. Navigation: Grants > Interactive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… Operations (BSAO) Revenue Accounting Section and the NYS Department of Taxation and Finance Division of the … that are scheduled to lapse at the end of March, entered online and not approved by OSC will no longer be deleted. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedSecurity Over Critical Systems (Follow-Up)
… the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers … Information Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for … by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… For the period from January 2018 through March 2023, we identified 453,706 pharmacy encounter claims totaling … DOH’s encounter system. As a result of these rejections, we estimated a total of $31.2 million in missed drug rebates. … not be validated by system controls. We found that DOH does not have a process for performing detailed reviews of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug … manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs … To determine if CVS Caremark appropriately invoiced drug …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementState Agencies Bulletin No. 2135
… Criteria Employees in Bargaining Units 02, 03, 04 and 47 who currently receive Earnings Code HZ3 and/or Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expense … oversees the nation’s largest and most diverse addiction treatment system. Its mission is to provide accessible, … and families through alcohol and drug prevention and treatment and to meet clients’ individual needs through …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate … is responsible for oversight of all 561 correctional facilities throughout the State including 54 State correctional facilities, four Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… included in our initial audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). … to operate in compliance with architectural codes and safety regulations issued by the Department of Health … waiver practices did not effectively ensure that safety and structural risks related to physical plant …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followCollection and Use of Oil Spill Funds (Follow-Up)
… Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of petroleum spills. The statute … Comptroller administrative and operational responsibility for the Fund. The Department of Environmental Conservation … program by providing technical assistance and oversight for cleanup and removal activities and ensuring that only …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAccounts Receivable Collections
… Recoveries Bureau (Bureau). The Bureau is responsible for collecting accounts receivable that state agencies have … collection cases totaling $926.8 million to the Bureau for action. During this period, the Bureau collected $381.6 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. CAFL is reimbursed for preschool special education services through rates set by … that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-follow