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Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate … state and federal expenditures for Medicaid prescription costs. Since January 1991, the State of New York has been … did not conduct risk assessments to determine the impact of its policies and processes on MCO claims processing …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careTotal Spending – 2023 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingReal Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those … and determined the need to either hold or dispose of properties. The audit covers from January 2010 through … authorities to determine which property shall be disposed of and transfer or dispose of such property as promptly as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolio2013 Year End Report
… payment system, where they are subject to various edit and validation checks, approved by the Board for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … DMNA lacked documentation to support the reasonableness of the prices paid and how it selected vendors. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesKortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire … the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, 21 … prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51XI.2.L Contract Signature Page – XI. Procurement and Contract Management
Agencies are required to place the New York State Contract number and an agency certification on all copies of the signature pages
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andAuditors
… operations are run efficiently and effectively for the benefit of all New Yorkers. Auditors/Examiners use … budgets, and more. If you want to have a direct positive impact on the lives of others, review qualifications below … process for these positions, email [email protected] . How to Apply Eligibility is determined using the …
https://www.osc.ny.gov/jobs/auditorsSeminars for Local Officials
… training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsUser Access Controls Over Selected System Applications
… includes a Level 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, … professors, and vendors. Key Findings We found Upstate’s access controls are not sufficient to prevent unnecessary … access to various applications. Inappropriate access can lead to intentional or accidental modification, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsSamaritan Village, Inc. – Chemical Dependency Services Program
To determine whether Office of Alcoholism and Substance Abuse Services is effectively monitoring contract to ensure claims submitted by Samaritan Village Inc
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programDownsville Central School District – Claims Auditing (2022M-134)
… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … the Downsville Central School District District Board of Education Board and District officials ensured claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Lancaster Central School District – Financial Management (2022M-37)
… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Justice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/justice-center-auditsContact Us
… If you have questions, there are several ways to contact the Office of Unclaimed Funds: OUF Email Addresses … the Voluntary Compliance Agreement Claims Processing Unit Contact Us weblink at https://www.osc.ny.gov/unclaimed-funds/claimants/contact-us For error/reimbursements or claims Or call us at: …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usMerrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Long Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147RFP#0006 – Bond Credit Ratings
… Request for Proposals Issued by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking Bond Credit … this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is seeking Bond Credit Ratings …
https://www.osc.ny.gov/procurement/rfp0006