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Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfTown of Ossian – Tax Collector (2016M-364)
… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Unified Court System Bulletin No. UCS-269
… agreements between the Unified Court System of the State of New York: 2017-2020 Civil Service Employees … Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … to all employment taxes and income taxes. Federal and State income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andTown of Hancock – Transfer Station Operations (2016M-255)
… but expended $57,100 for transfer station operations; as a result, Town of Hancock residents subsidized transfer station …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Local Government Ethics
… A.7477 (Theile) / S.5548 (Biaggi) – Strengthens the current conflict of interest and ethics laws covering local governments in a … in which they or a relative have an interest and expanding the issues required to be addressed in local codes of ethics …
https://www.osc.ny.gov/legislation/local-government-ethicsTown of Ticonderoga – Financial Records and Reports (2015M-301)
… sufficient oversight of the clerk’s accounting duties or appropriate training for the clerk. The Town’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301State Agencies Bulletin No. 1713
… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Allowance Certificate), … from Federal withholding for tax year 2018 must file a new Form W-4 by February 15, 2019 to claim exemption for tax year 2019. The new 2019 Form W-4 is now available on the Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1713-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2019Town of Plymouth – Board Oversight (2016M-190)
… the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials obtained …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Solon - Financial Management (2018M-233)
… operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December … Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Oversight of Campus Foundations (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownUnified Court System Bulletin No. UCS-278
… following agreement with the Unified Court System of the State of New York: 2017-2020 Civil Service Employees … Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … subject to all employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-278-june-2019-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 1763
… after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were properly calculated adequately documented and
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manual