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Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… [read complete report – pdf] Audit Objective Did the Arkport Joint Fire District (District) Treasurer record … and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Town of Saranac – Town Clerk Operations (2019M-33)
… complete report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a … Determine whether the Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33State Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior calendar year. Affected Employees All employees … Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current year that were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, … determine eligibility and authorize and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of Marathon – Town Clerk (2022M-143)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report … Determine whether the Town of Marathon Town Clerk recorded deposited remitted …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Your policy should specifically state what will occur in the case of improper claims for travel and conference … Your policy should specifically state what will occur in the case of improper claims for travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresTown of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Potter – Town Clerk (2020M-113)
… complete report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Decatur – Town Clerk (2020M-58)
… complete report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not issue duplicate receipts for any … Determine whether the Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Rockland County - Sale of Estate Real Property (2019M-233)
… complete report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. … Determine whether the Acting Public Administrator disposed of estate real …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Almond - Tax Collection (2019M-188)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a … Determine whether the Town Clerk Clerk recorded deposited and remitted real …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Housing 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) (2024-F-21) 30-Day Response
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-response.pdfSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals and to … if payments for certain special items, in relation to the hospitals' actual purchase and acquisition costs, were … Empire paid claims for special items according to the provisions of the agreements between Empire and its mem …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31-response.pdfOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up) (2023-F-28)
To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f28.pdfImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26)
To determine the extent of implementation of the five recommendations included in our audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f26.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31)
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdf