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City of Dunkirk – Community Development Block Grant Management (2012M-146)
… CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay … have been recorded in a manner to apparently hide the true nature of the transactions. City officials have disbursed … for no legitimate CDBG purpose. In addition, they have made nearly $400,000 in loans that are unsecured and lack the …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from … 2013, John Whalen was charged with grand larceny in the second degree, a class "C" felony. Key Findings The former … the City could not account for $36,234 in fees that should have been paid for the various recreation programs and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New York … To determine the extent of implementation of 3 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield … Determine extent of implementation of 3 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied with Medicaid provider enrollment … To determine whether certain eye care providers who appeared to be affiliated complied …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Costs to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services (Department) is … expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 through March 31, 2012. Background … To determine whether the Department of Financial Services Department is reporting …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Personal Income Tax Refunds
… refunds processed during the calendar year January 1, 2013 through December 31, 2013. Background The Department … 6,150,150 Taxpayer claimed incorrect wages and witholding 1,001 6,240,927 Taxpayer had questionable social security … Taxpayer had questionable itemized deductions 183 1,575,210 Taxpayer failed to claim correct New York City …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… amounts in others. In addition, the School does not modify its budget during the year. During fiscal years …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Controls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccess Controls Over Selected Critical Systems (Follow-Up)
… of Information Technology Services. OCFS systems contain a broad range of sensitive information that is considered …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followSafety at Stations (Follow-Up)
… 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority. Administratively, SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR operates a single rapid transit line, which runs the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, when warranted, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Do Not Call Enforcement Efforts (Follow-Up)
… numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the Federal Communications … Division should evaluate the potential for using Federal Trade Commission resources and strategies to enhance the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… extent of implementation of the 11 recommendations made in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the Program Hospice is a … However, if a Medicaid recipient is also enrolled in Medicare, Medicare is the primary payer and Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataOversight of School Safety Planning Requirements (Follow-Up)
… Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the Program In New York, schools are required to …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and … where performance ratings are less than satisfactory. We also determined whether procurement officials at the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northSchuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September … Office. The County Clerk maintained a court and trust register as required, but it was incomplete and … should have been recorded in the County Clerk’s court and trust register but were missing from the register. The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Monitoring of Not-for-Profit … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the … 2016, 391 cemeteries (22 percent) had not been inspected in over seven years. Weaknesses in data integrity, entry, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-follow