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Accountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followExamination of Procurement Card Payments
… the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the … aggregate amount of such purchases to be made in a 12 month period exceed the monetary thresholds. Agencies are … in the year-to-date and life-to date amounts on the contract. Key Findings DDSOO staff did not comply with the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsProperty Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, 2016 through June … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Ambulatory Patient Group Claims (Report 2011-S-43). Background In 2008, changes … To determine the extent of implementation of the 5 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler inspection program and the asbestos abatement program. We also determined the Department … to show who is required to pay boiler inspection and asbestos-related project fees. Key Findings We determined …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followControls Over Cash Advance Accounts
… for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and resident … is transferred from the State Treasury to a local bank account for use by the agency. OCFS was authorized to have … to operate a small business, are commingled with advance account funds prior to transfer to the State Treasury. In …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsEfficiency of Warehouse Space
… if the Office of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members Civil Service … $7.3 million in actual and potential overpayments for services that were not supported by provider …
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)
… included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). … schools. Further, the Education Law requires schools and school districts to take safety planning actions and the … Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… assets are fully safeguarded. 1 During our audit, and at the time of the audit report’s release, the AFR was known …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… reserves to finance system repairs and upgrades planned at an approximate cost of $853,000. The audit included 11 …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fCity of Yonkers – Budget Review (B18-6-7)
… of using debt. Establish a contingency appropriation at a level to provide flexibility to deal with unanticipated …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7CUNY Bulletin No. CU-415
… The new Bargaining Unit CD and the new Benefit Program CDD have been established for non-benefit eligible Hourly EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… The solvents were purchased from out-of-state vendors at higher prices than local vendors offered and some products …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementTown of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Wells Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Java – Tax Collection Remittance (P1-24-21)
… taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… State, distinct and separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… submits a budget-to-actual financial report to the Board at the start of the budget process, but not throughout the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mFillmore Central School District – Reserve Funds (2016M-386)
… projected needs. Key Recommendations Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Baldwinsville Central School District – Financial Management (2016M-65)
Baldwinsville Central School District Financial Management 2016M65
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65