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Accuracy of Reported Discharge Data (Follow-Up)
… the number of students discharged from City public high schools, in accordance with guidelines from the New York … Department of Education: Funding and Monitoring of the High School Attendance Improvement and Dropout Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow2018 Annual Audit
… to recover duplicate claims identified in the 2017 annual report to the Board. Continue to work with this Office …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… health care providers. Medical/surgical benefits cover a range of services, including physician-administered drugs, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance … the Department’s standard sample sizes were optimal for identifying equipment deficiencies at facilities with … that generators had been exercised under load for four continuous hours every 36 months as required, and 4 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family Homeless … operating under its regulatory purview are providing security and protecting the physical safety of shelter … staff. Toward this end, DHS requires providers to develop security plans and implement appropriate security measures, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followOtsego County – Court and Trust Funds (2025-C&T-4)
… 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Ridge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… had not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving and distributing District funds, maintaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… of the revolving loan program. The audit included 10 recommendations to help officials monitor and improve the … Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s revolving loan … some corrective action. The audit report included 10 numbered audit recommendations. However, recommendation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fState Agencies Bulletin No. 1191
… Entry Interface) uses EMPLID today and will use EMPLID tomorrow but the value in the EMPLID field will change from … A Time Entry test file from the NY State Police would have the following file name: … Please email payrollsystemquestions@osc.state.ny.us on or before Tuesday, October 2, 2012 with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare … help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and separate … the Town of Newburgh, Orange County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… revenues and expenditures accumulated over time. As a result, the District’s surplus fund balance is two times … taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Newstead Fire Company –Internal Controls (2014M-92)
… services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over information technology … security policies, and provide adequate training relating to cybersecurity, IT policies and the financial software … and scope of backups and the specific methods used to backup data; and adopt a formal written disaster recovery …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialNassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Mayor and six Council members who are the legislative body responsible for setting the City’s governing policies. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m