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Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, … “While New York’s economy continues to expand, gains in jobs, personal income and wages are projected to slow,” … “The Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and bridge projects have been shortchanged because the state continues … and Bridge Trust Fund (DHBTF) to pay down debt from past projects and cover the operating costs for state agencies, … the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) 2012-13 and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. Our review of a sample of Dr. Ahmad’s medical records found they contained inadequate … of care should another physician be required to treat Dr. Ahmad’s patients. Due to the deficiencies in Dr. Ahmad’s …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… original format, intact, in a directory or filing system to maintain the records’ integrity, as required. Adopt an … that unauthorized changes or modifications could be made to District records without detection. Key Recommendations Properly maintain e-records to maintain the records’ integrity. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… and timely services to workers affected by closings and layoffs that are covered under the Act, and whether it was …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… compose New York’s WFD System (System), of which DOL is the lead State agency. The System is supported by State, … initial audit, issued on May 19, 2022, was to determine what WFD programs and services State agencies and public … WFD programs offered, 272 (52%) served a single population category, and 247 (48%) served multiple population …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesTruxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fFine Fire District – Audit Follow-Up (2023M-81-F)
… District’s financial activities. Background The District is located in the Town of Fine in St Lawrence County the … members, with one member appointed as Chairman. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/grand-island-central-school-district-2022-120.pdfComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad … President Trumps decision to walk away from the Paris Agreement is a mistake is bad policy …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up) (2019-F-41) 30-Day Response
To determine the extent of implementation of the two recommendations made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f41-response.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… of public funds.” Junkovic, 49, faces up to 21 months in prison after pleading guilty to making false statements … Comptroller, Investigations Unit, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… fiscal year (SFY) fell $1.3 billion (3.5 percent) to $36.9 billion from the same period a year ago as personal income … or $734.3 million, from the same period in SFY 2015-16. PIT collections were $1.2 billion below initial … will actually be transferred in that time frame. As a result, a large portion of these monies are now anticipated …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Evaluation and Management Services (Report 2006-S-11) and a follow-up to this audit (Report 2007-F-41). Background The … $4,999,636 and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service … last time we followed up on the issue, United completed a major project to review claim payments for E/M services and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage … To determine the extent of implementation of the three recommendations included in our initial audit report Compliance With the Sewage …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantTravel Advisory No. 4
… fields mandatory on the expense report header: official station, the employee’s home/residential address, the start … it be travel-related or otherwise, must have an official station populated in their employee profile in SFS. Agencies must ensure that the official station for these employees is properly designated and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (2010-S-29). Background Our initial audit report, … (local districts) properly assigned identification numbers to individuals eligible for Medicaid, and whether …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-social