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Oversight of Transportation Services and Expenses
… and the month of March 2021 for Fuelmaster information. About the Program The Department is responsible for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… land that it does not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The … $2.4 million between two and six years past due and another $1.4 million at least six years past due. In total, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Minetto – Information Technology (2022M-9)
Determine whether Town of Minetto Town officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Determination of Residency for Tuition Purposes
… residency determinations for students and thus charging the correct tuition rates. The audit covers the period from June 2015 through September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not … are responsible for most of the construction affecting the NYS Fixed Asset System. Following are types of expenditures … the acquisition date. General capital assets acquired by tax foreclosure which are to be retained by the government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsTown of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Butternuts – Disbursements (2021M-62)
… account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s disbursement controls. While … action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Corning – Procurement (2020M-93)
… Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … Program developments with approximately 64,000 apartments. Apartments are rented or sold to applicants on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followAdministration of Self-Insured Workers’ Compensation Plans
… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness … and are required to buy insurance against the cost of occupational injury and illness by using a private …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansLicensing and Monitoring of Proprietary Schools
… all non-degree-granting proprietary schools to be licensed by the State, unless they meet certain exemption criteria. … which the Bureau has deemed to be sufficiently constituted by the Occupational Educational Data Survey (OEDS). The OEDS …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsVillage of Delhi - Disbursements (2019M-204)
… Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Mooers - Procurement (2020M-55)
… into during the audit period and exceeded the competitive bidding threshold, one purchase contract totaling $61,766 was … totaling $150,939 that did not exceed the competitive bidding threshold, 11 contracts (73 percent) totaling … Procure purchase contracts exceeding the competitive bidding threshold in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… rationale for cases when the selected vendor is not the lowest priced. Develop procedures for the competitive …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43DiNapoli Releases Analysis of Executive Budget
… and the state budget. DiNapoli also raised concerns about transparency and accountability, including proposed … deficit. DiNapoli’s analysis also raised concerns about the Medicaid Global Cap. The cap was established in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetAssessment and Collection of Selected Penalties
… and if it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… Medicaid made actual and potential overpayments (totaling about $26.4 million) on 865,987 crossover claims that were … during our audit period. The actual overpayments totaled about $10 million (from 414,081 crossover claims). The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsTown of Byron – Procurement (2024M-11)
… gallons purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s … in compliance with competitive bidding statutes. Ensure quotes are obtained for purchases not subject to competitive …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11