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Controls and Management of the Unemployment Insurance System (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Controls and Management of the … Program One of the Department of Labor’s (DOL) key tasks in assisting the unemployed is administering the State’s … who become unemployed through no fault of their own. In March 2020, Executive Order 202.8 directed the temporary …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … To determine whether the Department of Motor Vehicles has adequate controls over the cash advance …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsRainbow Rhymes Learning Center (Follow-Up)
… implementation status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit report, which was issued on August 6, 2010, … have made progress in addressing the matters in our initial report. Of the three prior audit recommendations, one …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCollege of Geneseo – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesCollege of Nanoscale Science and Engineering – Network Security Controls
… a global education, research, development and technology operation resource dedicated to preparing the next generation … with both public and private organizations. As part of these relationships, the College facilitates the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… and Englewood. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Related Audits/Reports of Interest New York State Health Insurance Program: Payments Made to Stony Brook University …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background The New York State Health Insurance … To determine if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… Empire and AMC. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Related Audits/Reports of Interest New York State Health Insurance Program: Payments Made to Stony Brook University …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to the provisions of the agreement between Empire and Bassett. Background The … To determine if BlueCross BlueShields Empires payments to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Employee Travel Expenses
… employee with travel expenditures totaling $212,573 for audit. Key Finding Most of the $212,573 travel expenses we examined for the one traveler were appropriate. However, College … supporting documentation is received and maintained for travel expenses. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReview of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. … will help determine timely whether funds were expended in accordance with the terms and conditions of the contracts. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsUse of Vendor-Supported Technology
… Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for … remained unfiled. A Board member had a prohibited interest in the contracts between the Town and his auto parts …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Owego – Shared Services Facility Capital Project (2022M-42)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Clarence Central School District – Financial Condition Management (2022M-46)
… whether the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … whether the Clarence Central School Districts District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … taxpayers paid $125,736 to provide services to customers in three other towns and a village benefitting from the IMA. … $21,000 from CBI for Town office space the group uses. In addition, the Board did not convey land to Chautauqua …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31