Search
Collection and Use of Oil Spill Funds
To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2014, eMedNY processed about 112 million claims, resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Oversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … Program (Report 2020-S-9 ). About the Program New York's Farm-to-School Program (Program) was established … schools should be better positioned to purchase food from State farms. The Department of Agriculture and Markets …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEast Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Milford Central School District – Fund Balance Management (2022M-94)
… unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded the … financial plan or fund balance policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Police Bulletin No. SP-230
… is to notify agencies of an automatic dues increase for employees represented by NYSPIA, in Bargaining Unit 62. … is to notify agencies of an automatic dues increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
… manner. During the audit period, the Justice deposited cash receipts totaling $25,398 and made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Ripley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Randolph – Justice Court Operations (2021M-76)
… (Justice) accurately recorded, deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish … user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review and disable unneeded network user accounts. 46 students were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsLong-Term Care Ombudsman Program (Follow-Up)
… (Act), to be eligible for certain federal grants, each state is required to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the Office) is …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… preventive services for children and families; and juvenile justice. OCFS owns approximately 60 computer …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … and apartments do not need to be kept affordable for middle-income families. There are currently 133 … Program units) have priority over external applicants for available apartments, developments are required to offer …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followCompliance With Jonathan’s Law (Follow-Up)
… access to records relating to incidents involving family members residing in facilities operated, licensed, or …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Signal Maintenance, Inspection, and Testing (Follow-Up)
… the Task Codes we examined. Signals also did not have an inventory system to account for all of the equipment (units) … us at the time that the EAM system would also manage inventory, but would take about three years to complete. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Temporary Holding Account Rebate … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … revenue attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-follow