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Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). … testing, and maintenance of resident care-related medical equipment. The Department oversees nursing homes in … our initial audit report Oversight of Resident CareRelated Medical Equipment in Nursing Homes …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s … was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331College at Purchase – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … has not conducted a formal written study to examine the options for alleviating the student housing shortage and to … Recommendation Conduct a formal written study to examine options for permanently alleviating the student housing …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesCity of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … The purpose of our budget review was to identify issues which …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of East Fishkill –Financial Condition (2014M-139)
… of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. Background The Town of East …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Internal Controls Over Selected Financial Operations
… forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA … for employee credit card purchases, including no review of purchases made by individuals who no longer worked …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract With the Postgraduate Center for Mental Health ( … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s … developed adequate policies, procedures or financial plans to govern budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Selected Personal Service Contracts
… Authorities Law. We found that ESDC officials were not in compliance with many of these requirements for both the … to ensure that criteria for contractor performance are in place, communicated to the relative parties, and used in contract oversight. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsLewis County – Court and Trust Funds (2024-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Plan Coverage (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid … whether Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid and … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… utility expenses, fostering investment in smart buildings, protecting the environment and public health by reducing the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFinancial Condition and Selected Expenses (Follow-Up)
… with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followOtsego County – Court and Trust Funds (2025-C&T-4)
… and account for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to … and account for court and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… the audit period and found – if the rate of overpayment is consistent with our initial review – Medicaid potentially …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… year. Although the Treasurer identifies checks that have cleared the bank, he does not perform proper bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The … Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218