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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actTown of Ripley – Town Clerk Collections (2024M-139)
… 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts … $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling … these collections intact (in the same form – cash or check – in which it was originally received). In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Schedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …
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
… determine whether Metropolitan Transportation Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsMedgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … approximately 6,700 students and is located in Brooklyn, New York. CUNY reported 567 bank accounts, including 24 at …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … contracted with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesHow 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-reviewOpinion 91-3
… of highways has objected to the proposal, claiming that he has complete and exclusive authority over the vehicles … statutory powers and duties (see, e.g., 1982 Opns St Comp No. 82-294, p 373). Highway Law, §142(2), however, … in such manner and in such places in such towns [sic] as he shall deem best ...". In reconciling these provisions, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-3XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to … Chapter. Guide to Financial Operations REV. 01/05/2021 … All capital assets including infrastructure subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingEnhanced 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-reportingCollection and Use of the Motor Vehicle Law Enforcement Fee
… Law Enforcement Fee (Fee) on each automobile insured in the State. The Fee is collected by the insurance companies … seven grantees and as of March 2012, the last one was done in October 2008. Despite the growth in Fee monies collected, … December 31, 2011. Key Recommendations The Division should train and require Office staff to verify source documents …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than $294,000 when purchasing 11 buses during our audit period. We estimate the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of North Greenbush – Town Clerk (2017M-132)
… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Tax Check-off Funds
… – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires annual reports …
https://www.osc.ny.gov/legislation/tax-check-fundsSubway Wait Assessment
… reports that are used within the Operations Planning (OP) unit. The reports are also reviewed on a monthly basis at …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueCVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22