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Medicaid Program – Managed Care Payments to Unenrolled Providers
… care organizations (MCOs) establish provider networks by contracting with physicians, hospitals, and other providers … maintains information about providers and service networks contracting with MCOs operating in New York. On a quarterly …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceIndustrial Development Agency Board Governance (2017-MS-1)
… of IDA operations 1 . For new projects, the law requires standard application forms for requests for financial … for which financial assistance is provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Village of Washingtonville – Budget Review (B24-6-1)
… maintained by the Village. Specifically, the Village does not maintain up-to-date budget-to-actual reports to aid … the monitoring of its fiscal performance. The Village also does not maintain an up-to-date debt schedule. The 2024-25 …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… of the New York City Department of Social Services (DSS), is the agency responsible for providing transitional housing … million in reimbursable expenses for the contract. DHS is responsible for monitoring its contract with Samaritan to …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopWallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer … perform the duties of that position. Audit and approve bills prior to the Treasurer making payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mThousand Islands Central School District – Purchasing (2016M-283)
… School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Town of Somers – Justice Court (2013M-198)
… The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is … four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately $317,000 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, Atlantic … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followClimate Act Goals – Planning, Procurements, and Progress Tracking
… Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to reach the goals, and appropriately tracked and monitored progress toward meeting those goals. The audit covered the period from January 2016 through …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSignal Maintenance, Inspections, and Testing
… signal malfunction occurs, a portion of the track must be shut down until the signal is fixed. Depending on the location of …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyMaternal Health (Follow-Up)
… to Centers for Disease Control and Prevention (CDC) 2023 data, the United States has a maternal death rate of 18.6 deaths per 100,000 births. There are also persistent racial and ethnic … rate improved slightly from 34.1% in 2021 to 33.9% in 2023, but it is still higher than the national rate of about …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followTown of Stamford - Annual and Claims Auditing (2018M-227)
… ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of … Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesTown of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120