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Oversight of Campus Foundations (Follow-Up)
… foundations were required to have, such as the IRS Form 990 and the foundations’ policies and procedures for key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, unless it is still under warranty. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
To determine the extent of implementation of the eight recommendations made in our initial audit report Managed Care Organizations Payments to Ineligible Providers
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followOversight of Nurse Licensing (Follow-Up)
… audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial audit report, which was … submitted by nursing license applicants; monitors nurses once they are licensed utilizing available criminal … identified in our initial audit. Of the initial report’s three recommendations, all three were partially …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… are also enrolled in Medicare, the federal health insurance program for people age 65 and older and people … C cost sharing, and prevent inappropriate claims going forward. Key Finding Department officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. … road service in a yard or terminal; prepare trains for road service and switch cars in the yards; and learn the … received a passing grade of 80 or higher on the final test, while 23 employees (51 percent) failed the test and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followState Police Bulletin No. SP-262
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by NYSPIA, in Bargaining Unit 62. … Unit 62 are affected. Effective Dates: Effective for payroll checks dated January 14, 2026. OSC Actions: At …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-262-new-york-state-police-investigators-association-nyspia-dues-increaseOperational Advisory No. 12
… OSC will issue a monthly operational advisory regarding open accounting periods. Currently, the sub modules (Accounts … Billing, Accounts Receivable, and Project Costing) are open from April 1, 2000 to August 31, 2014 and the Modified Accrual Ledger is open from April 1, 2014 to August 31, 2014. The Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesAccounts Payable Advisory No. 51
… to the Comptroller that claims for payment are just, true and correct and therefore appropriate to pay. In … 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationTown of Morris – Justice Court Operations (2021M-66)
… - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … Determine whether the Town of Morris Town Justice collected deposited disbursed recorded …
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)
… School District (District) Board of Education (Board) 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: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
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)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Determine whether KatonahLewisboro Union Free School District District officials procured goods and services in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMarion Central School District – Procurement (2022M-3)
… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Whitesboro Central School District – Separation Payments (2020M-146)
… report - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District … with Board-approved agreements. Key Findings Separation payments made to seven of 10 employees tested were generally … supported and accurately calculated. However, we question payments to three employees totaling $108,963. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146