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Copiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfPatient Safety Center Activities and Handling of Revenues (2019-S-15) 180-Day Response
To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15-response.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfSelected Aspects of Toll Collections (2023-S-25) 180-Day Response
To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s25-response.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up) (2025-F-20) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f20-response.pdfOversight of Housing Discrimination Complaints (2024-N-3) 180-Day Response
To determine whether the New York City Commission on Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n3response.pdfState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… in the real estate market could impact this revenue for years to come. Income and corporate tax receipts continue … to come in stronger than expected, fueling a surplus for FY 2021, which the city plans to leverage in the FY 2022 … federal relief or anticipate significant federal stimulus for businesses and individuals. “I am optimistic that the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Review and correct the identified enrollment overlaps and recover overpayments, as warranted. Strengthen …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… NYS & Local Retirement System after her mother died. Rose, 41, stole the funds by keeping her deceased mother’s deposited pension checks and expended them for her personal … cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the Westchester …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… during the first half of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the … “Local officials should continue to take advantage of all the financial tools and guidance my office has to offer …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli … auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsXI-A.4 Procurement Card Use – XI-A. Purchasing
This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card PCard and requirements for online agencies when a purchase order PO is used in conjunction with a PCard
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLong Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations