Search
Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Oversight of Persons Convicted of Driving While Intoxicated
… 15, 2010 through December 31, 2014, the courts ordered the installation of 2,166 IIDs for offenders under Probation’s … only 111 IIDs (5 percent) were actually installed, and the installation rate is on the decline. Probation’s oversight of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedCity of Olean – Budget Review (B17-1-3)
… budget review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfState Contract and Payment Actions in August
… Co. LLC Health First for epinephrine auto-injectors for daycare children. State Education Department $3.9 million for … Healthfirst PHSP Inc., $7.9 billion with Affinity Health Plan, $3.2 billion with Wellcare of New York Inc., $2.5 … New York Inc. and $101.6 million with Partners Health Plan Inc. Department of Motor Vehicles $10.1 million with One …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustCity of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Privacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14)
To determine the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14.pdfTown of Patterson – Justice Court Operations (2020M-63)
… in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail … listed on monthly and annual DMV reports to ensure their status is accurate in the Court’s and DMV’s records. Town officials disagreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Village of Richfield Springs – Justice Court (S9-14-1)
… During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court clerks. Per the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … on claims submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively … general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the … The Board did not effectively manage the general and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Charlotte Valley Central School District - Information Technology (2019M-27)
… (PPSI). District officials did not provide IT security awareness training for District employees. In addition, … and securing PPSI. Provide periodic IT security awareness training to personnel who use IT resources. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27State Comptroller DiNapoli Releases Audits
… paid $2.1 million to six professional service providers who were selected based on RFPs issued in 2013 and 2014. … financial operations, and were unaware of the town’s true financial position, because the supervisor did not … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… audit follow up town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… report released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… after January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start … illness, holidays or other reasons during the three-month period, so that a full three months of active working … of membership benefits, including access to Retirement Online , receiving Member Annual Statements, tier …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTown of Spencer – Disbursements (2025M-35)
… made during the audit period totaling approximately $21 million …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning