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Oversight of Nurse Licensing (Follow-Up)
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followRochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435North Shore Central School District – Fuel Inventory (2017M-89)
… meter showing gallons dispensed to date. Starting in March 2016, the department also began using an electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Saranac Central School District – Payroll (2015M-298)
… 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, … operates four schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District District Board of Education Board and officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Putnam County – Court and Trust Funds (2024-C&T-2)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… more than 10 years ago. These accounts include: 53 former employee network accounts, and 7 network service accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and … the years, ESD has primarily tracked its programs using an in-house project tracking system as well as desktop applications. In November 2016, ESD’s Board of Directors approved the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… in compliance with properly established waiting lists for the period January 1, 2012 through November 30, 2014. … Applicants apply to the individual developments for a unit of a specific size, and their names are placed on … in the order they appear on the list and sent to HPD for approval. This audit is part of the Comptroller’s …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers … the State’s Medicaid program. Each individual who applies for Medicaid benefits is assigned a Client Identification … access to the multiple eligibility systems during the application process. The Department, Local Departments of …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance Company … Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, which was issued on September 26, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followOversight of Obesity and Diabetes Prevention Programs
… of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective … vision is that New Yorkers will be the healthiest people in the world. However, almost 1.7 million New Yorkers (10.5 percent) have diabetes, an increase from 6.3 percent in 2000. To combat this, the Department has established …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCity of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government … established the Medicare buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-follow