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Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for … The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsVillage of Greene – Investment Program (2023M-112)
… audit period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings … monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Rockland County – Budget Review (B23-6-8)
… in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The … the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on … in the County of Rocklands County proposed budget for the 2024 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Penfield Central School District – Procurement (2022M-76)
… in accordance with District policies, statutory requirements and good business practices. Key Findings … in accordance with District policies, statutory requirements and good business practices. District officials … totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. From seven professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record … Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageSubmitting a DRO – Divorce and Your Benefits
… official court document. NYSLRS requires a certified copy of the signed DRO, which we will keep on file. NYSLRS accepts … Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droAudits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTravel Advisory No. 4
… address, the start location and destination location of the travel event, and the start and end dates and times of the travel event and/or expense. This requirement will … a more efficient review process. The implementation of these mandatory fields is expected to coincide with the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsOpinion 93-22
… to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously … Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … [CPL] before they could process the claim. You have asked for our opinion in this matter. If this were a true case of …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report … audit objective was to determine whether the Department of Health (Department) accurately excluded 340B drugs from …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… extent of implementation of the six recommendations made in our audit report, Improper Payments for Controlled Substances That Exceed Allowed Dispensing … pharmacies $1,183,601 for 13,705 fee-for-service claims in which quantities of controlled substances exceeded the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followDriver Responsibility Assessment Program
… laws enacted to promote safety and protect consumers. In an effort to prevent the repeated behavior of problem … Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or … test. The Law also mandates a fee of $100 per year for the first six points and $25 for each additional point, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73 … To assess the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followTowns’ Road Management Plans (2014-MR-2)
… [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns properly maintained … highway superintendent and town board for the expenditure of highway funds. Once a plan is implemented, town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Implementation of the Dignity for All Students Act (Follow-Up)
… in New York with a safe and supportive environment free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. DASA’s initial provisions, … ended June 30, 2018, school districts (excluding New York City) reported 15,826 incidents statewide under DASA. Our …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Objective To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed … (Restriction Program) was created to reduce the cost of inappropriate utilization by identifying Medicaid recipients who demonstrate a pattern of misusing and abusing the Medicaid program. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientNYC Construction Noise Complaints Soar
… work permits issued by the city’s Department of Buildings (DOB) increased, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Construction is reshaping the city's skyline but the accompanying noise of … at the sites to determine if noise levels were excessive. When making decisions to grant after hours work variances, …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soar