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Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial audit … rules and regulations designed to promote the health and safety of equines at New York State racetracks. We found that … to improve its practices to promote equine health and safety. However, we determined the Commission could better …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Butternuts – Disbursements (2021M-62)
… of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing … audit and approval. The Board also exceeded its authority under New York State General Municipal Law (GML) by allowing …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Social Services Block Grant – Federal Funding and New York
… Listing Number 93.667), provides flexible federal funding, administered through the United States Department of … to states and territories to support social services for low-income households. SSBG was first established in 1981 … tool which consolidated smaller federal and state funding streams into a single block grant. Each state may …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantOversight of International Offices (Follow-Up)
… the foreign representatives. It was their belief that the combination of all these monitoring mechanisms allows ESD to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followOversight of Homeless Shelters
… than 80,000 and comprised of families, couples, and single adults – while guiding them to self-sufficiency. Larger-scale … oversees these larger-scale facilities, and is responsible for inspecting them and ensuring they meet certain standards, … In contrast, the Office has delegated authority for oversight of smaller, uncertified shelters to the Local …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Alcott School Alcott on its …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Department of Health: Inappropriate Medicaid Billings for Dental Services (2008-S-67) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… (grantor), unless the seller is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMonitoring and Administration of Public Protection Grant Programs
… The audit covered Gun Involved Violence Elimination (GIVE) grant contracts that were active during the period July … program effectiveness. We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and prevent … and firearm-related homicides. Established in 2014, GIVE is a crime-fighting program designed to assist law …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… prescription drug plan. The audit covered the period from January 2015 through March 2022. About the Program The … Rx or Commercial). CVS Caremark also relies on information from Civil Service’s health insurance enrollment system to … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugImplementation of the Security Guard Act (Follow-Up)
… Act ( 2019-S-42 ). About the Program The Department of State (Department), through its Division of Licensing Services (Division), oversees the licensure, registration, and regulation of 36 occupations throughout New … individuals and businesses and uses its licensing and business filing capacities to promote business growth while …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Medicaid and have an "active" provider status. Through the screening and provider enrollment process, the Department …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… and ensure programs meet desired outcomes. We found, with few exceptions, that ESD did not evaluate its economic … implemented. Key Recommendation Officials are given 30 days after the issuance of this report to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDepartment of Health (Department) Examination of Travel Expenses
The objective of our examination was to determine if the travel expenses claimed by a Department employee during the period of February 23 2012 through Decembe
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… resources. A fire company board should establish a system of internal controls that consists of written policies and procedures and clearly defined bylaws … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mDiNapoli & NYC Make it Easier to Save for College
… to attend college. We're grateful to New York City and to NYC Kids RISE for their efforts to increase college … Office of the State Comptroller by the Mayor's Office and NYC Kids RISE. "The elimination of the minimum contribution … the Mayor's Office of Media and Entertainment and chair of NYC Kids RISE . "The NYC Kids RISE Save for College Program …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-college