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Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… not approve all change orders and allowance disbursement forms, as required by NYSED. In addition, none of the allowance disbursement forms were approved by NYSED. We found that the equipment … Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Collection of Medicaid Accounts Receivable (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … for affiliated providers and that the Department acts in a timely manner to routinely refer appropriate accounts … Medicaid Inspector General officials have made progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 … and more effectively manage the use of unrestricted fund balance. Key Recommendations Develop estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… in the City. The majority of shelters are operated by private providers through contracts with DHS. A typical … 7, 2018, found that DHS lacks strong internal controls – most notably DHS-specific standard operating procedures. Our … one was not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance (Division). The … for identifying equipment deficiencies at facilities with larger inventories or histories of poor survey results. …
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)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Lewis County – Court and Trust Funds (2024-C&T-1)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s … been turned over to the State Comptroller as abandoned property. Key Recommendations The Treasurer should ensure …
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)
… 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)
… Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … and Essential Plan coverage because DOH did not account for the Essential Plan as a liable third-party health … the problems identified in the initial audit report. For example, DOH deployed a new process in its claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planReport on the State Fiscal Year 2014-15 Enacted Budget Financial Plan and the Capital Program and Financing Plan, July 2014
New York State ended State Fiscal Year (SFY) 2013-14 in its strongest financial condition since the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2014-15.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfAdministration of Mitchell-Lama Waiting Lists
… property tax exemptions, the Program required limitations on profit and supervision by the Division of Housing and … apartments are rented or sold to prospective tenants on waiting lists maintained by DHCR’s Automated Waiting List … be offered and awarded apartments in the order they appear on the waiting lists. Applicants must meet eligibility …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsSelected Performance Measures (Follow-Up)
… under the Public Authorities Law to report annually on its performance including specific performance measures … the MTA Board monthly. Certain measures are also reported on the Performance Metrics Dashboards on the MTA’s website and during public meetings. The Agencies …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued … the hospitalization benefit portion of the Plan. The Long Island Health Network (Health Network) is comprised of ten …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved … and procedures, and if DOL recouped overpayments based on our findings . Background To accomplish our objectives, we … in future payments that would have been made over the life of the claim had DOL not taken corrective action based …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsExamination of Unemployment Insurance Benefits
… To accomplish our examination objectives, we selected for audit benefit payment requests and payments based on risk. We …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Parking Inter-agency payment to Centralized Services Fund. 58014 Records Management Inter-agency payment for records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to … including a justification for accepting less than fair market value. Key Finding We found that NYPA made some …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow