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Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency Finance Office employee with the authority to … the employee, (ii) no reimbursement to the employee or the State, or (iii) a reimbursement from employee back to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… from last year’s weak collections during the first wave of the COVID-19 pandemic, according to State Comptroller … starting as soon as the third quarter of 2020. Year-to-date, statewide local collections in 2021 are up 18.8%, or … declines. The first change occurred after June 2018, when the U.S. Supreme Court’s ruling in South Dakota v. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterOpinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … policy. As a result, school officials allowed employees to be hired and have contact with students prior to receiving …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… more than needed for the initial project and used the funds to make other non-voter approved renovations. The district also borrowed project funds early, resulting in about $89,000 in unnecessary …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsPost-Retirement Death Benefit – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1508/post-retirement-death-benefitUnderstanding Your NYSLRS Membership
As a NYSLRS member its important to understand how your membership works and what benefits you are entitled to receive
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipTown of Hunter - Information Technology (2018M-262)
… that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were … training. IT hardware and software inventories are up-to-date. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Haverstraw - Financial Condition (2019M-52)
… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … budget surpluses. Develop a plan to reduce the amounts of fund balance in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Queensbury - Information Technology (2018M-224)
… Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user accounts. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Village of Atlantic Beach - Payroll (2018M-254)
… Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 through … Ensure that payroll is reviewed and certified by an individual independent of payroll processing before …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Village of Canastota - Board Oversight (2018M-256)
… did not file annual financial reports (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely … $4,000 over a six-month period that were not supported by timecards. Key Recommendations Audit claims before payment …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Grafton – Audit Follow-Up (2013M-113-F)
The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report released in August 20
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fTown of Elmira – Financial Condition (2015M-226)
… Elmira Heights within its boundaries. The town is governed by an elected five-member Town Board. Budgeted appropriations … did not receive regular reports of cash flow balances by fund. Key Recommendations Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Deerpark – Budget Review (B6-16-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Conesville – Long-Term Planning (2016M-314)
… a population of approximately 730. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314