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Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… to the JCF and remit the proper amount of moneys received by the Court to the Town Supervisor. Assess the risk areas in … on an annual basis. Evidence of an audit indicating the tests performed, the records reviewed and the results of the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through October 31, 2014. Background The Town of Essex is located in Essex County and has a population of … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State contract vendors in 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … coverage. Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … included in our initial audit report UnitedHealthcare Insurance Company of New York Overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… on the bus system. While MTA prepared its buses for the storm by moving vehicles to higher ground, six bus depots in … For the same nine projects, substantial completion 1 was late for six projects (from 1 to 6 months), on schedule … were not conducted in accordance with the Bus Operations’ Winter Operations Plan requirements or were insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Objectives To determine whether project owners are receiving Rural Rental Assistance Program (RRAP) payments … only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing … To determine whether project owners are receiving Rural Rental Assistance Program RRAP payments …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programImproper Payments Related to the Center of Excellence for Cancer Program
… Anthem Blue Cross (Anthem) administers the Empire Plan’s Hospital Program, which provides coverage for inpatient and outpatient services provided by a hospital, skilled nursing facility, or hospice. … expenses under the Cancer Program, including hospital services typically paid by Anthem. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Purpose To determine whether the Department of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period January … Federal regulations require the State Medicaid program to provide transportation to medically necessary services for …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… 2017. Background Radioactive materials are commonly used for a variety of purposes in medicine and other industries. … Under an agreement between New York State and the U.S. Nuclear Regulatory Commission, DoHMH has regulatory authority pertaining to the use and possession of radioactive materials and equipment in …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction … of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers … facilities throughout the State and the timely response to complaints and inmate grievances. The Commission receives …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of … sufficiently monitors not-forprofit cemetery corporations to ensure fiscal stability and adequate facility maintenance. … To determine if the Department of States Division of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract … 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all New Yorkers. OMH operates … Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, DePaul Community Services, … of $6.3 million in Program expenses claimed by the DePaul Group for both direct Program services and indirect … obtain permanent housing. To that end, we found DePaul Group clients are receiving appropriate housing services and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring … To determine whether the Office of Mental Health OMH is effectively administering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its … (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide snowmobile trail system. In 1989, Parks completed the plan and the use …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years … located in the Bronx, New York. During the 2012-13 school year, Institutes served 80 students. For the fiscal year ended June 30, 2013, Institutes reported about $2.3 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed … reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manual