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Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate … audit objective was to determine whether improper Medicaid managed care premiums were paid on behalf of recipients with … initial audit identified over $102.1 million in improper managed care premium payments on behalf of 65,961 recipients …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfCompliance With the Safe Schools Against Violence in Education Act (Follow-Up) (2016-F-2), 30-Day Response
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Complian
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f2-response.pdfCompliance With the Safe Schools Against Violence in Education Act (Follow-Up) (2016-F-2)
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Complian
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f2.pdfOutstanding Violations (Follow-Up) (2014-F-13), 30-Day Response
We have followed up on the actions taken by New York City Department of Buildings (Department) officials to implement the recommendations contained in our audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f13-response.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfTown of Woodstock - Information Technology (2018M-211)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured … implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Village of Corfu - Sewer Operations (2018M-133)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133City of Tonawanda - Information Technology (2018M-146)
… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an … City officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Wolcott – Information Technology (2020M-126)
… did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity awareness training. Ensure the financial software, Town Clerk’s … a disaster recovery plan. Provide cybersecurity awareness training. Consider upgrading department software or implement …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Opinion 91-46
… attorney as a State officer is conceptually incompatible with the broad authority afforded counties over an … deemed State officers for purposes of the Constitution's ban on midterm salary increases ..." ( id . at 539, 457 NYS2d … in the office of county clerk. The court stated "[w]e find the office of County Clerk to be a quasi-state office" …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Tidal Basin Government Consulting, LLC
… authorized by the Division. Certified that $1.6 million in travel expenses were justified without designating the … consultants’ home addresses to determine whether they were in travel status and therefore due travel reimbursement. Paid … for travel expenses that did not comply with requirements in the OSC Travel Manual, as required by the contract. …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcReporting of Billboard Income
… Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … RPIE. Our audit period included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the … the Division, in part, relies on the accurate submission of an RPIE from the owners of income producing property. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeCollege of Nanoscale Science and Engineering – Network Security Controls
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Comptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the guilty plea of Jean Noel, the former … local contractors to satisfy county-issued fines. Ms. Noel today entered a guilty plea before the Honorable Joseph J. … Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the guilty plea of Jean Noel the former …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamTown of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. … Background The Town of Islip Industrial Development Agency is an independent public benefit corporation whose purpose is … $13 million in PILOT payments. Key Finding PILOT payments were not always distributed to affected taxing jurisdictions …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overKings Park Central School District - Procurement of Professional Services (2020M-22)
… District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-services