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Examination of Travel Expenses
… any other work location). Such designation is to be in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesSelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0College of Nanoscale Science and Engineering – Network Security Controls
… To determine whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various risks … associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Empire and Saratoga. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, … Program/ /Department of Civil Service : Empire BlueCross Blue Shield - Payments for Selected Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … BlueShields Empires payments to Mary Imogene Bassett Hospital Bassett for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of … Key Finding Department officials made some progress in addressing the problem we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas … including only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… oversight of water district financial operations and IT controls for the period January 1, 2015 through April … The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The … Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Tuckahoe Common School District – Purchasing (2013M-158)
… not always follow the competitive bidding guidelines as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining verbal or written …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… financial condition, the recording of financial activity, and the information technology environment for the period … The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … fund budget for 2012 was approximately $86.3 million, and for 2013 was $81.4 million. Key Findings The City has had …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for alcohol. $5,121 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentYates County – Court and Trust Funds (2025-C&T-1)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … reports to the State Comptroller are accurate and all cases are appropriately reported. The Treasurer should ensure …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1