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Otisco Fire District – Financial Activities (2025M-42)
… District (District) Board of Fire Commissioners (Board) and Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized and supported and accurate financial reports were provided to … an audit of the Districts financial management procedures and issued a report in February 2017 that identified certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Maternal Health
… from the end of pregnancy. Morbidity refers to having a disease or a symptom of disease, or to the amount of disease within a population; … morbidity cases are on the rise, increasing from 146.8 per 10,000 discharges in 2008 to 179.8 per 10,000 discharges in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine households (11.3% or 875,000 families) unable to get enough food at some point during 2020 through 2022 because they … Food insecurity is increasing in New York with oneinnine households 113 or 875000 families unable to get enough food at some point during 2020 through 2022 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economySelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required … the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines. The audit covered the period from April …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter of 2023, an increase of 7.1%, or nearly $369 million, … Local government sales tax collections in New York state totaled $55 billion in the first quarter of 2023 an increase of 71 or nearly $369 million compared to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… more than any other county and about 17% of the statewide total. It has three NYPA public charging stations, 1.2% of the total and just one charger for every 2,639 electric cars. … has 5,947 registered EVs, about 13% of the statewide total, but only five NYPA public charging ports, 1.8% of the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-schedulePrivacy and Security of Student Data
… and their data. In 2020, the Department adopted Part 121 of the Regulations of the Commissioner of Education (Part 121), which implements Section 2-d of the Education Law and … districts’ compliance with other key requirements of Part 121. The Department has not completed a data classification …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for various … year-end projections. At the same time, the use of some settlement resources for ongoing spending and to boost the … the mid-point of the fiscal year, were below collections in five of the first six months of last year. Collections …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be as high as $4.6 billion in 2026 if the MTA’s unspecified gap-closing program falls short … will reach a “new normal” of 1.3 billion trips in 2026, which is 23% fewer than 2019. To date, however, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… in New York state increased by 16.7% in May compared to the same month in 2021, according to an analysis released … continued to face higher prices for goods and services in the state,” DiNapoli said. “My office is closely monitoring New York’s economy, including the impact of inflation on consumer behavior." New York …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayXIX.4 Suballocations – XIX. Project Costing (PCIP)
… state agencies to support their efforts on the activities of the overall project as well as the need for sharing the funding of the project. When this need arises, the owning agency of the project processes an Interunit budget transfer … state agencies to support their efforts on the activities of the overall project as well as the need for sharing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsTechnology Transfer Program and Royalty Payments
… To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for … To determine if the Research Foundation for the State University of New York Research Foundation has taken the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-4)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4.pdfFiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfSelected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdf