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Determination of Residency for Tuition Purposes (Follow-Up)
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State … Of the initial report’s four audit recommendations, one was implemented, one was partially implemented, one was …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followOversight of Complaint Activity
… applies State laws, rules, and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other sanctions against utility companies. The audit covered the period January 1, … In addition, the Commission oversees the siting of major utility infrastructure, ensures the safety of natural gas and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… a month late. At the time of our test, one respondent’s photo had not been updated in almost a year. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentOversight of Private Career Schools
… Purpose To determine whether the State Education Department's (Department) Bureau of Proprietary School Supervision … 18 schools that appeared to be operating without a State license. These schools provided instruction in a range of … of Information Technology for Professional Licensing and Renewal (2006-S-22) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsNursing Home Surveillance
… in nursing homes. Division staff assess compliance through on-site facility inspections, referred to as surveys. … over 39,000 surveys and issued more than 50,000 citations. Key Findings The Department is generally meeting its … in addressing cases of repeated non-compliance. Key Recommendations Eliminate the backlog in enforcement …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations (MCOs) to submit … completed testing for the new system, including all four transaction sets. An additional 21 MCOs had … or special assistance to the less sophisticated plans; all plans were treated similarly regardless of the unique …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … adequately monitor whether schools are in compliance with all fire safety regulations and accurately report all violations. Our visits to 25 schools found many did not … To determine if the State Education Department is providing effective …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceArrochar Meats, Inc.
… Purpose The objectives of our examination were to determine whether … how Arrochar Meats was selected to provide fuel to DMNA, all the managers and staff at DMNA we interviewed denied … any amount for fuel that was not received. Develop a list of approved vendors from which to purchase items such as …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incLegal Aid Society
… and conditions of the contract. Background The Attorneys for Children Program (AFC Program) provides legal … services (e.g. social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the AFC Program in the New York City region, for the period January 1, 2010 through December 31, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesMitchell-Lama Vacancies
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) is ensuring … is charged with promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised … in Mitchell-Lama developments tend to be desirable because of their affordability; consequently, the waiting lists for …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellLinkNYC Program Revenues and Monitoring (Follow-Up)
… that would offer free high-speed Internet access and phone service; a touchscreen tablet interface to access City … an 8-year period, at no cost to the City, with a specified number to be installed in each borough. The Agreement was … not activated by the stipulated time frames; a Gigabit Center was not established in each of the five boroughs; and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followOversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to … pays Medicaid providers using the FFS or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careCity of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York State Department of Civil … service than the service actually performed. This practice is commonly referred to as upcoding. Key Finding Since the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 895 applicable physical … Assess whether City of New Rochelle City officials could take additional …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Rutland – Water and Sewer Charges (2025M-30)
… complete report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We … In addition: The Board did not formally authorize all billing rates charged by the Town and it did not develop …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30