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Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfFederal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfOverview – Reporting Elected and Appointed Officials
… the specific requirements for calculating the number of days worked by elected and appointed officials. These … to all elected and appointed officials who: Are members of NYSLRS; and Do not participate in a time-keeping system that either …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… like to also thank the State Comptroller and Ulster County DA Carnright's office for their time and due diligence …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the period … The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed … Board. The Town took ownership of a private sewer system and a private water system, both abandoned in 1997, from …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… January 1, 2016 through May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the … for items below the competitive bidding threshold. … Bridgehampton Fire District Length of Service Award Program …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… financial operations. Determine whether the Board and District officials complied with Local Finance Law when … The Treasurer’s duties are not properly segregated and the Board and District officials did not provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), … and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … by United. Members also pay a nominal copayment to the in-network provider. Empire Plan members may also choose to …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Management Department repeatedly failed to comply with state guidelines and university policies related to … For a copy of the audit, visit: http://www.osc.state.ny.us/audits/allaudits/093014/12s38.pdf … Stony Brook …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … Findings The District did not apply for all transportation State aid for new bus acquisitions. Club collections were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… a faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. … Plainedge Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … Empire Plan (Plan) is the primary health benefits plan for NYSHIP and includes prescription drug coverage. The … Findings From January 1, 2008 through December 13, 2011, NYSHIP overpaid $137,459 for 147 (26 percent) of the 572 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… the three recommendations included in our initial report Group Health Incorporated: New York State Dental Program - … which was issued on July 28, 2010, examined whether Group Health Incorporated (GHI) established adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Department of Health: Inappropriate Medicaid Billings for Dental Services (2008-S-67) … To determine whether Davis …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… (Return to Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for … Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m