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Lowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/lowville-academy-central-2019-154.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
Determine whether College officials adequately monitored credit card and travel expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/finger-lakes-2019-184.pdfEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-92.pdfTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
Determine whether the Board of Directors and Executive Administrator properly approved and monitored tax abatement and revolving loan projects.
https://www.osc.ny.gov/files/local-government/audits/pdf/tioga-county-2019-190.pdfUnitedHealthcare - Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60)
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60.pdfPayroll Earnings Day to Day & Duplicates, Soft Warnings and General Comments
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-payroll-presentation-4.pdfPublic Authority Debt Structure and New York's Future Generations, September 2010
New York State’s public authorities are permitted to structure bond issues with the payment of principal heavily weighted to the end of the repayment schedule.
https://www.osc.ny.gov/files/reports/special-topics/pdf/pa-debt-struct-092710.pdfFiscal Stress Monitoring: System Enhancements for Counties, Cities, Towns and Villages
The following tables summarize enhancements to the Fiscal Stress Monitoring System.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-local-governments.pdfEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
Determine whether meal, travel and conference expenditures were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-132.pdfTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
Determine whether the Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexandria-2019-116.pdfTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexandria-2019-90.pdfStrengthening New York’s Infrastructure: Spending Trends and Planning Challenges, August 2019
This report outlines trends in State capital spending and the allocation of dollars among various purposes and financing sources.
https://www.osc.ny.gov/files/reports/special-topics/pdf/capital-report-2019.pdfMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up) (2019-F-41)
To determine the extent of implementation of the two recommendations made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f41.pdfUnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34)
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34.pdfSelected Management and Operations Practices (Follow-Up) (2017-F-17) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial report, Selected Management and Operations Practices ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f17-response.pdfControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up) (2018-F-4)
To determine the extent of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated Resources and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f4.pdfManagement of Unexpected Delays and Events During Winter 2017-18 (2017-S-37)
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s37.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - Global
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/global.pdfUtilization of the Arch Street Yard and Shop Facility (2016-S-78)
To determine whether the Metropolitan Transportation Authority – Long Island Rail Road Arch Street Yard and Shop Facility was constructed before it was...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s78.pdf