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Albany Community Charter School – Financial Operations (2013M-185)
… for the 2012-13 fiscal year were approximately $7 million. Key Findings We found no evidence that the Board had … a bond instead of continuing to lease the building. On May 26, 2011 the Board approved a compact contract between … State Education Department Charter School Tuition rate. Key Recommendations Properly fulfill fiduciary responsibility …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Oversight of the Farm-to-School Program
… slicers) and storage (e.g., commercial refrigerators). Key Findings We found the Department needs to improve … well as a lack of policies and procedures to guide staff on Program monitoring. We reviewed 21 (of 45) Program … of the contracts and goals of the Program, is reduced. Key Recommendations Develop policies and procedures to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programOversight of Passenger Safety (Follow-Up)
… purpose of the trip. We issued our initial audit report on October 1, 2018. The audit objective was to determine … recalls were not being performed timely, or at all. Key Finding OPWDD has made limited progress in addressing the … was partially implemented and three were not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followProcessing of Sexual Offense Evidence Collection Kits
… at the lab, and kits received by law enforcement agencies on or after February 26, 2017 to be processed and reported on … jurisdictions across the State, excluding New York City. Key Findings From November 28, 2017 to October 31, 2019, the … all newly received kits within 90 days, as required. Key Recommendation Review the FIC’s ability to process kits …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… ). About the Program Our initial report, which was issued on August 31, 2017, examined whether the New York City … and three to DOB – addressing the issues we identified. Key Finding We found that DEP officials made significant … and partially implementing the remaining two. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. … local sponsors improperly assessed administrative fees on TMEs totaling more than $48,397 for the three years ending …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0City of Yonkers – Budget Review (B24-6-7)
… the City’s budget for 2023-24, an increase of 5.7 percent. Key Findings The 2024-25 budget relies on nonrecurring revenue of $133.5 million, such as … million to service its debt obligations during 2024-25. Key Recommendations Replace nonrecurring revenue, such as …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Capital One Bank Accounts
… that were established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of February … 2012, these accounts had a balance of about $3.8 million. Key Findings The 15 bank accounts included 13 that were … use non-project local funds for the additional amounts. Key Recommendations Ensure MTA constituent agencies and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsForensic Audit of Dual Employment Approvals and Conflicts
… or another MTA agency during the exact same time periods. Key Findings We found that 58 of the 78 dually employed MTA … transportation users at risk. In addition, MTA employees on military leave were overpaid an aggregate of $65,722. We … General and will assist in any further investigation. Key Recommendations Prepare comprehensive policies for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsAmusement Park and Fair Ride Safety
… staff performed more than 9,000 individual inspections on about 1,700 different rides. The results of each inspection are available online for public access. Key Findings Over the three-year period, there were 24 … to evaluate trends and improve monitoring efforts. Key Recommendation Develop, in conjunction with the Office of …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyPurchasing and Procurement Practices (Follow-Up)
… FOB in 2010. The objective of our initial audit, issued on March 16, 2022, was to determine whether NYRA procured … of duties, and a lack of risk assessment and analysis. Key Findings NYRA officials have made some progress in … partially implemented, and three were not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followResponsibility for IT Internal Controls – Information Technology Governance
… questions related to controls over IT systems and any key applications (e.g., financial, personnel and student information) within those systems. Depending on how IT responsibilities are assigned, the governing … a background in IT is not necessary to ask questions about key IT internal controls and understand the answers. …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… regulations mandated that State Medicaid agencies require all ordering and referring physicians and other professionals …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noOversight of Transportation Services and Expenses (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation … vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage … repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… million claims and $1.9 billion in payments to providers. Key Findings The audit determined eMedNY reasonably ensured … follows: $11.8 million was paid for managed care premiums on behalf of Medicaid recipients who should not have had … yet resolved the program status of the remaining provider. Key Recommendations We made 10 recommendations to DOH to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… oversight of Gainwell’s recovery process to ensure all available recoveries on FFS pharmacy payments were made. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followCompliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawFare Evasion (Follow-Up)
… City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of public bus … Transit’s Division of Operations Planning is responsible for generating random samples of subway stations for traffic checkers to observe and record whether passengers …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are … Processing of Paper Tax Returns (2013-S-64) … To determine how State agencies and facilitating agencies are monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingSelected Aspects of Capital Program Project Management
… that would be made in a program. These investments focus on rebuilding and expanding the system. A five-year capital … capital projects are completed on time and within budget. Key Findings For our review, we sampled six projects with a … impacting the millions of passengers who rely on Transit. Key Recommendations Determine the root cause of the design …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-management