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Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… operating across New York State, including hospitals, nursing homes, intermediate care facilities, and other … that violations were corrected or mitigated during the time frame allowed by the waivers. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followAccounts Receivable Collections
… years contribute to processing delays. Also, there were 909 hospital accounts receivable cases totaling $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsSecurity Over Electronic Protected Health Information
… and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. The … adequate protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. However, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government … with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… in approximately $5,000 in penalties and interest. As a result of the Comptroller’s audit and subsequent … the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized … funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly monitored the Districts length of service award program LOSAP
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial … 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … DCIDA did not properly bill, collect and distribute the PILOT amounts for three of seven projects that required that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mTown of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of the … services are delivered amid changing staffing levels and build additional reserves to guard against fiscal pressures. …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… to commit to a diversity of experience and thought on their boards because it is an asset to business,” DiNapoli … should be commended for pursuing board diversity.” View the proposal that was filed and withdrawn at Priceline: … and local government employees and retirees and their beneficiaries. The Fund has consistently been ranked as one …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter