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Town of Patterson – Justice Court Operations (2020M-63)
… Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be … did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Collection and Use of Oil Spill Funds
… of Environmental Conservation (Department) is collecting all fees due the New York Environmental Protection and Spill … Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, … for the Fund as well as the duty to review and process all cleanup bills submitted for payment. The Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 89-55
… You ask whether the town board, which presently awards all promotions within the town police department, may … the commission or commissioner shall have and exercise all powers conferred upon the town board with respect to the … Hampton … Whether the town board which presently awards all promotions within the town police department may delegate …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Purpose To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on … to report a patient received 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it may …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesBus Wait Assessment and Other Performance Indicators
… and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to meet minimum service frequency … Transit and MTA Bus record and report accurate statistics on the operation of their buses to both management and the … (Committee), and the public can access these statistics on the MTA’s website in the monthly Committee meeting books …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingLehman College – Controls Over Bank Accounts
… 5, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 constituent colleges, … and professional education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, … Form.” The UC notifies the college within five business days of the receipt of the form as to whether there …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsUnited HealthCare – Empire Plan Drug Rebates
… and pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesMedgar Evers College – Controls Over Bank Accounts
… in the proximity of the college found an additional two accounts (“Medgar Evers College” and “Student Gov’t … and procedures) and/or were unsupported. For example, two payments (in August and September 2013) totaling $32,421 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsTown of North Greenbush – Town Clerk (2017M-132)
… Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. … Town Clerk Clerk recorded deposited disbursed and reported all money collected in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Enhanced Reporting – Enhanced Reporting
… … A complete guide to enhanced reporting It explains all the important features that you use to report employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCollection and Use of the Motor Vehicle Law Enforcement Fee
… Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and whether the Division of Criminal Justice Services (Division) and the Division of State Police (State Police) have ensured …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeCVS Health – Temporary Holding Account Rebate Revenue
… CVS Health did not seek rebates from drug manufacturers on claims that were, in fact, rebate-eligible. We identified …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueOpinion 91-3
… Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The … to display a decal identifying the vehicle as town property. You ask whether a town board may require all town … town" and "the management, custody and control of all ... property of the town ..." (emphasis added). Further, Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Tax Check-off Funds
… S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and …
https://www.osc.ny.gov/legislation/tax-check-fundsSubway Wait Assessment
… its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and opened … assess and revise as necessary the methodologies used to calculate and report wait time performance data. … as well as timeframes and cost estimates to make the required improvements. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentEmpire Plan Drug Rebate Revenue
… (Department) for all rebate revenue due under its contract with the Department. The audit covered the period January 1, … employees and their dependents. The Department contracted with United to administer the NYSHIP prescription drug … January 1, 2008 and December 31, 2013. In accordance with the contract, United is required to negotiate agreements …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueHow to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … attach the paper questionnaire. If you find the vendor to be: responsible , you must include the Agency …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-review