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Schodack Central School District - Extra-Classroom Activities (2019M-85)
… records showing all collections, disbursements and a running cash balance. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Effectiveness of the Information Technology Transformation
Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information Technology Services clusters operate efficiently and
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a temporary … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsFare Evasion
… Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for … and content of the signage inside and outside the buses, ticket purchase machines, and in the subway stations. …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of Diesel Fuel and/or Residual Petroleum Product license with the Department. The objective of our initial …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfFarmland Protection Program
… is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland … 365,000 acres of farmland and 2,800 farms. The Farmland Protection Program (Program), established in 1996, provides … eligible municipalities with grants to implement farmland protection activities. The Program is used to promote the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated … scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … workers and businesses in New York State. As part of fulfilling its mission, DOL oversees registered … To determine whether the Department of Labor DOL is providing adequate oversight of registered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsSelected Aspects of Incident Intake and Investigation
… Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported allegations and a … able to conclude that the Center does operate the required hotline and maintain the VPCR database and the SEL, we were … Special Needs Center met its responsibility to operate a hotline establish a databa …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationUse of Electronic Benefit Cards at Prohibited Locations
… and practices to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and … and practices to identify and prohibit electronic benefit transfer card transaction at prohibited locations and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing … To determine whether Homes and Community Renewal HCR has …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingMedicaid Program – Oversight of Social Adult Day Care Programs
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC plans and assigned a site ID to each to create the HCBS Sites and Contracts … Database (Database). This tool allows DOH to monitor SADC site compliance with the Final Rule by documenting when …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… bank reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The Treasurer did not prepare bank reconciliations. The Secretary did not issue receipts for all cash collected. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Town of Lancaster - Information Technology (2018M-114)
… (IT) assets were properly safeguarded and secured. Key Findings Town officials have not designed or implemented … were communicated confidentially to Town officials. Key Recommendations Ensure the acceptable use policy is …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114