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Oversight of Public Water Systems
… water systems to ensure water is suitable for people to drink. Our audit covered the period January 1, 2014 to March …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesBorough of Manhattan Community College – Controls Over Bank Accounts
… (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were … professional education students. BMCC, located in lower Manhattan, is one of CUNY’s seven community colleges and has … Central officials adequately ensured that all Borough of Manhattan Community Coll …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five … audit report, Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). … range of health care services, including dental services, to individuals who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followAllocation and Budgetary Controls Over Unrestricted Funds
… (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; adequate … a private, nonprofit educational corporation. Its primary mission is to support research at the State University of New … property. The Research Foundation has a central office and operating units at 30 SUNY campuses. The Research …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsInspecting Highway Bridges and Repairing Defects
… and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an inspection, … and are classified as either "Yellow" or "Safety" Flag conditions. A Yellow Flag condition is defined as a potentially hazardous …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOversight of Direct Placement of Children (Follow-Up)
… or suitable persons via FCA Section 1017 are placed in a safe environment. The audit covered children who were in … laws and regulations and that children are placed in safe environments. OCFS also had not developed the same type …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Improper Overlapping Medicaid and Essential Plan Enrollments
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followMitchell-Lama Vacancies (Follow-Up)
… cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… by 5% while also decreasing their poverty rate by 5%. One way the Report recommended this be achieved was by improving … so individuals with disabilities could better assess how work would impact their benefits. The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followLong-Term Care Ombudsman Program
… who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there … investigating, and resolving complaints made by or on behalf of residents in a timely manner; establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programCity of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Yonkers – Budget Review (B20-6-4)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 202021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Fire Prevention, Safety and Control
… was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of vulnerable populations it serves. Background The … the Office has taken several steps to improve its fire safety practices, spurred on by recommendations from a grand …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomHarford Fire District – Records and Reports (2016M-170)
… inaccurate. Neither the Treasurer nor any other District official performed bank reconciliations. Key Recommendations Segregate key … recordkeeping and financial reporting. Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Operational Training and Medical Assessments of Train Crews
… periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, 2013 to … evaluate and monitor train service personnel for fitness of duty, and respond to and investigate operational …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsManagement of Unexpected Delays and Events During Winter 2017-18
… Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess … addressed the needs of its passengers. This audit covered events that occurred between December 1, 2017 and January 24, … found that the LIRR did not have plans covering unexpected events such as derailments in the yard or collisions between …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Administration of the Contract With the Center for Urban Community Services
… services, including supportive housing. Supportive housing is designed to help individuals and families use housing as a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premium