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Avon Central School District – Financial Management (2024M-75)
… officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Albion – Supervisor’s Records and Reports (2024M-111)
… reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not follow basic accounting … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Oakfield-Alabama Central School District – Procurement (2024M-103)
… contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling $107,441. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Access Controls and Vulnerability Management
… 2025. CDTA’s mission is to provide mobility solutions that connect the region’s communities by increasing transit …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementVillage of Upper Brookville – Justice Court (2013M-160)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160DiNapoli Releases Municipal Audits
… County) The town board adopted budgets that were not based on sound and realistic estimates of revenues and … Activity (Tompkins County) The district board lacked some key components to ensure that financial activity was properly … have not established sufficient internal controls over key components of the village’s information technology …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… construction. The objectives of our initial audit, issued on December 21, 2023, were to determine whether controls over … to track their progress toward stated objectives. Key Findings OMH officials made some progress in addressing … partially implemented and two have not been implemented. Key Recommendation Officials are requested, but not required, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … City Department of Housing Preservation and Development are being maintained in a manner that protects the health and … Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… Purpose To determine whether the Department of Health (Department) and managed care organizations (MCOs) … who are economically disadvantaged and/or have special health care needs. The Department administers New York’s … that managed care payments are not made to ineligible health care providers. To carry out this responsibility …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… covered the period January 1, 2010 through January 31, 2015. Background Managed Long Term Care Partial Capitation … For the period January 1, 2010 through January 31, 2015, Medicaid paid Plans $15 billion in capitation payments. … For the period January 1, 2010 through January 31, 2015, we determined Medicaid paid Plans 5,368 monthly …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careRisk Management Planning Group
… (TPA) for North Shore Hospital (North Shore) and King Kullen Supermarket (King Kullen) policies; and (ii) followed its policies and … premiums and providing discounts to North Shore and King Kullen. Background NYSIF provides a guaranteed source of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupTime and Attendance Practices of Selected Employees
… determine whether the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected … covered the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected … was created to promote and protect the commerce of the Port District – a region within approximately a 25-mile radius of the Statue of Liberty – and to undertake port and regional improvements not likely to be financed by …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… Incentives for Individuals With Disabilities ( 2021-S-26 ). About the Program According to the 2022 American …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of … the New York State Department of Transportation. Midtown in Motion (MiM), a congestion management system, is used by TMC to improve traffic conditions in midtown Manhattan by identifying traffic issues and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followImproper Payments for Brand Name Drugs (Follow-Up)
… generic drugs. DOH uses two methods to pay for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under the FFS method, Medicaid-enrolled pharmacy providers submit claims through DOH’s claims … for the provision of health care services, including pharmacy benefits, and reimburse providers for those …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followNew York Youth Jobs Program
… beyond the initial six months results in an additional credit to employers. Although as much as $50 million per year … claimed and allowed, such as providing clarified tax credit instructions to employers. Take appropriate action to …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program