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Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsInternal Controls Over Selected Financial Operations (Follow-Up)
… Controls Over Selected Financial Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… Objective To determine the extent of implementation of the seven … that range from hospital care and physician services to dental and pharmacy benefits. Medicaid recipients may have … The Department of Health’s (Department) policy is to exclude Medicaid recipients from enrollment in mainstream …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followDo Not Call Enforcement Efforts (Follow-Up)
… Objective To determine the extent of implementation of the three … The New York State Do Not Call law (Law) allows consumers to register their personal mobile and landline phone numbers on a central national registry to reduce unsolicited telemarketing calls. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report 2017-S-48 ). About the Program … Bus , 39 at SIR , 68 at MaBSTOA, and 387 at Transit. The hiring and promotion processes used by Transit are determined … 17, 2019, were to determine whether the MTA used similar hiring and promotional policies, procedures, and directives …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followPark Accessibility for People With Disabilities (Follow-Up)
… Objective To assess the extent of implementation of the seven recommendations included in our initial audit … for People With Disabilities (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of … To assess the extent of implementation of the seven recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followOversight of New York State Forest Tax Programs
… in the 480a Program, we found 45 (33%) that were not in compliance with program requirements and/or may have been … We found the Department failed to monitor this landowner’s compliance on multiple levels, which allowed the landowner to … administration of statewide forest tax programs, including compliance with management plans, work schedules, and annual …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfTown of Lee – Financial Management (2025M-63)
… fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … officials to continue providing necessary services during times of uncertainty. It is a town board’s (board) … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2021-F-18)
To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f18.pdfVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … Determine whether the Village of Montgomery Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Maintenance and Inspection of Event Recorder Units (Follow-Up) (2021-F-14)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of Event Recorder Units (Report 2018-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f14.pdfReporting of Billboard Income (Follow-Up) (2015-F-17), 30-Day Response
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17-response.pdfStatus of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5)
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5.pdfTown of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Ithaca – Information Technology (2017M-52)
… $25 million. Key Findings The Town’s IT policy does not address password security, wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … to maintain day-to-day operations. Key Recommendations Update the IT policy to address password security, wireless …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Fulton – Justice Court Operations (2017M-6)
… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. … by $4,775. The former Justice did not deposit receipts in a timely manner. Key Recommendations Hold court as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Village of Hempstead – Budget Review (B7-13-13)
… The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … the last six months, 19 of these accounts were never used and one account was last used to logon to the network more …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235