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Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expense (Report 2015-S-84 … OASAS’ oversight responsibility includes ensuring provider compliance with the Manual when submitting … Drug and Alcohol Treatment program contracts to ensure provider claims did not include State reimbursement for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followCollection and Use of Oil Spill Funds (Follow-Up)
… oversight of Major Oil Storage Facilities ( reporting and facility registration, as well as a lack of facility data analysis to identify and correct discrepancies. … status of facilities, including analysis of available facility data, to identify those most at risk of inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … which resulted in his staff improperly attending these events free of charge. In addition, Center management …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesAspire of Western New York – Compliance With the Reimbursable Cost Manual
… wide range of services to children with disabilities from birth through age 21, including preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualHourly Based Information Technology Services
… an effective process to ensure a candidate consultant’s qualifications meet the mandatory qualifications specified by the agenc ies using the HBITS … obligation to verify that a candidate has the mandatory qualifications specified by the agenc ies, nor do OGS staff …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesControls Over Cash Advance Accounts
… accounts it oversees to ensure the money is properly acco …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations included in our initial audit report, CVS Health - Accuracy of Drug Rebate Revenue Remitted to the … (Report 2018-S-50 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… the City – approximately 1.05 million properties per year worth a total market value of more than $1 trillion. … in New York City: Class 1 covers one- to three-unit residential properties; Class 2, residential properties of more than three units; Class 3, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… with respondents and responses to electronic monitoring alerts, in its electronic Case Management System. There were … document their responses to certain electronic monitoring alerts. Key Finding The Department has made significant …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… lacks strong internal controls – most notably DHS-specific standard operating procedures. Our review of four sampled …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Roosevelt Fire District – Length of Service Award Program (2025M-40)
… benefits earned by the volunteers. Given that most LOSAP plans require investment and actuarial expertise, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Sullivan County – Fiscal Stress (2013M-81)
… has a population of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six … balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. … balance resulting from a very significant liability of the Nursing Home receivables that will not be received and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Emergency Service Communication Surcharges (2017-MS-4)
… , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether … (E911) surcharge revenues to improve their county’s 911 systems and operations, for the period January 1, 2014 … Departments are responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Gouverneur Central School District – Financial Management (2016M-351)
… assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Gouverneur … financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351South Country Central School District – Enhanced Budget Review (B26-7-4)
… pdf] Purpose of Budget Review The objective of the review was to provide an independent evaluation of the adopted … The objective of the review was to provide an independent evaluation of the adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of … Hempstead Union Free School District Management of District Resources …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHicksville Water District – Competitive Quotations (2013M-233)
… March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233