Search
Tioga Fire District – Board Oversight (2022M-170)
Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … provided. … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mOversight of Mental Health Education in Schools (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Mental Health Education in Schools
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followOpinion 91-57
… has custody of the moneys of the village public library and presently maintains a separate bank account for those … be more efficient if library moneys were deposited in and disbursed from the same bank account as village moneys. … separate accounting records for the library fund moneys and the library fund moneys would be disbursed only at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Greenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfOpinion 2006-10
… e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and Havender v Brodbeck , 83 Misc 9, 144 NYS 418, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Fire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/firedistrict.pdfFSMS Capital District
FSMS Capital District
https://www.osc.ny.gov/files/press/pdf/fsms-capital-district.pdfFire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/06legislation.pdfUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… providers who bill for higher-level E/M services. The system that United uses can miss providers who routinely …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … five drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… and retired state, participating local government and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… million active and retired State, local government, and school district employees, and their dependents. NYSHIP’s primary …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… and retired State, participating local government and school district employees and their dependents. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued … were implemented. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followCity of Dunkirk – Budget Review (B24-1-10)
… independent audited financial statements were for 2022. As of December 31, 2022, unassigned fund balance in the general, water, … will be significantly worse than the deficits in 2022 and officials are also projecting deficits in 2024. The …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10King Center Charter School - Information Technology (2018M-61)
… properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and School officials do not have formal procedures to address … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. … governed by a Board of Trustees that has five members. The School’s 2011-12 fiscal year operating budget expenses totaled approximately $7 million. Key Findings School officials routinely purchased school equipment and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli said. “There are a lack of forward-thinking strategies, widespread training, and specific and measurable … Help to 2800 Public Entities Responds to Attacks But Lacks Strategies for Preventing Them …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authorities