Search
Personal Income Tax Refunds
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for paymen
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … To determine whether the Office of Children and Family Services OCFS has adequate …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has … and information are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through June 5, … To determine whether the Division of Alcoholic Beverage ControlState Liquor …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEfficiency of Warehouse Space
… for this information. Key Finding OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other warehouse evaluations were in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… (Report 2016-S-57 ). About the Program The New York State Health Insurance Program (NYSHIP) covers active and retired … and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for … 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureCompliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive … given 30 days after the issuance of this report to provide information on any actions that are planned to address the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the Program … testing, and outpatient surgical procedures). Ambulatory Surgery Centers (ASCs) are health care facilities focused on … Anesthesia Services Provided at InNetwork Ambulatory Surgery Centers Report 2017S35 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCortlandville Fire Department – Internal Controls (2014M-3)
Cortlandville Fire Department Internal Controls 2014M3
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists of five elected members. … $264,600 for the 2013 fiscal year. Key Findings The Board's oversight of the District's purchasing process could … was not competitively bid, as required. Although the Board Chairman informed us it was bid, we were not provided any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be maintained or a multiyear financial plan. The Board adopted budgets that appropriated $1.6 … balance to be maintained and develop a multiyear financial plan. Adopt budgets that do not appropriate fund balance that …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWest Valley Central School District – Financial Management (2013M-178)
… period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls … (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. Background … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation