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Administration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfNew York City Budget Balanced But Economic Risks Have Grown
… budget easier. Since 2009, the city has added 820,400 jobs, bringing employment to a record level of 4.55 million in 2018 and reducing the annual … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownAddiction Support Services During Emergencies (Follow-Up)
… included in our initial audit report, Addiction Support Services During Emergencies ( 2021-S-35 ). About the … providers to help ensure they’re able to deliver addiction support services during emergency situations. The audit found … service disruptions and continue to deliver addiction support services. Additionally, OASAS needs to improve its …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followNew NY Broadband Program (Follow-Up)
… the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband … New Yorker had access to high-speed broadband. The Program included $500 million in State funds and secured additional … the extent of implementation of the three recommendations included in our initial audit report New NY Broadband Program …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… full-day Special Class (SC) and full-day Special Class in an Integrated Setting (SCIS) preschool special education … Books and Rattles reported approximately $9.7 million in reimbursable costs for the audited cost-based programs. In addition to the SC and SCIS cost-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSelected Aspects of the Pay for Success Program
… whether only randomized eligible participants are selected for the Pay for Success employment training and job placement program, … employment and recidivism rates are accurately monitored for both the treatment and control groups. We audited … whether only randomized eligible participants are selected for the Pay for Success employment training and job placement …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programCollection and Use of Oil Spill Funds
… and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures … to MOSFs for each barrel of petroleum imported for use in the State. The Fund also collects fees from PBS facilities … for spills, $8 million from PBS facilities, and $5 million in federal disaster relief funding. For the same period, the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… 2014, Kidz Therapy reported approximately $4.77 million in reimbursable costs for its SEIT Program. In addition to the SEIT Program, Kidz Therapy operated two … fiscal years ended June 30, 2014, we identified $249,850 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualMonitoring of Select Programs (Follow-Up)
… transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followAdministration of Self-Insured Workers’ Compensation Plans (2018-S-33) 180-Day Response
To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33-response.pdfHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfTown of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period … investigate the unaccounted for gasoline and take action to resolve the gasoline shortage. Ensure that staff members … purchase orders and having them preapproved prior to making purchases. Require the recreation department to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… plans for recipients who were no longer enrolled in these plans. The audit covered the period January 1, 2010 … problem or disability. Generally, recipients enrolled in these Plans need home care, adult day health care, or … capitation payment for every Medicaid recipient enrolled in a Plan, and the Plan arranges for the provision of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careManagement of Invasive Species
… are generally classified as aquatic invasive species (AIS) or terrestrial invasive species (TIS). AIS are commonly spread via fishing and boating activities. … drying, and draining watercraft to reduce the spread of AIS. The Department is authorized to enact AIS preventive …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… 31, 2013. Background The Town of Charlton is located in Saratoga County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… of marketing to the allowable category of facilitated enrollment, contrary to the intent of a policy change that … Department paid MCOs about $127 million for facilitated enrollment through the premium rates. However, despite the … each MCO’s premium to reflect the MCO’s actual facilitated enrollment activities. (This is in contrast to non-MCO …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit … as of March 7 2014 of the eight recommendations in our initial audit report Oversight of Grants …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followVillage of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Otisco Fire District – Financial Activities (2025M-42)
… Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized … and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, … ensure collections are accurately recorded and deposited in a timely manner, disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42State Agencies Bulletin No. 2191
… Coverage. Affected Employees: Employees represented by PEF in Bargaining Unit 05 are affected. Effective Dates: Deductions will begin in paychecks dated January 3, 2024. OSC Actions: OSC will … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pef