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Freedom of Information Law (FOIL)
… is designed to ensure public access to government records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that records or portions thereof fall within one or more grounds … Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilMonitoring of Select Programs (Follow-Up) (2023-F-2)
To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f2.pdfOversight of Passenger Safety (Follow-Up) (2020-F-1)
To determine the extent of implementation of the four recommendations made in our initial audit report Oversight of Passenger Safety (Report 2017-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f1.pdfExamination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the following statement regarding the Securities … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the following statement regarding the Securities …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleGreenville Central School District – Information Technology (2021M-156)
… complete report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials … Determine whether Greenville Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… report, Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program … Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) program provides vocational rehabilitation services for and supports the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOperational Training and Medical Assessments of Train Crews
… periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, 2013 to … evaluate and monitor train service personnel for fitness of duty, and respond to and investigate operational … passing rate and implement corrective action. Develop a system that properly tracks and monitors employee medical …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… the New York Benefits Eligibility and Accounting System (NYBEAS), the system of record for member enrollment and eligibility … of eligibility information between NYBEAS and United’s system. Of the initial report’s three audit recommendations, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… information, improving coordination of employment supports, identifying and matching individual job seekers to … to OMH, including DOL, Office of Addiction Services and Supports, Office for People With Developmental Disabilities, … or contracting with providers for employment-related supports and services. Any of these agencies’ approximately …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers … of the ten recommendations included in our initial audit report Improper Managed Care Premium Payments for Recipients …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax … Credit (PTF Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and … for the STAR property tax exemption. This includes out-of-state residents, household incomes that exceeded the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditEmployee Incentive and Bonus Payments (Follow-Up)
… New York and provides sophisticated and specialized patient care services to New Yorkers in eight counties. ECMCC … to certain physicians. Performance incentives reward a physician for meeting certain criteria specified in the ECMCC … based on the time and intensity associated with providing patient care services, which are measured and calculated …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal … York. Leake and Watts provides preschool special education services to children with learning disabilities who are … and Watts is reimbursed for preschool special education services through rates set by SED. The reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualTown of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Brookville Center for Children’s Services, Inc. (Brookville) on its … Audits/Reports of Interest Yeled v’Yalda Early Childhood Center: Compliance With the Reimbursable Cost Manual ( … Determine whether the costs reported by Brookville Center for Childrens Services Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain clarification as needed. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the Program The New … on August 13, 2018, examined whether United overpaid for out-of-network anesthesia services provided at ASCs that …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory