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Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304City of Olean Housing Authority – Board Oversight (2016M-93)
… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Carmel – Selected Financial Activities (2015M-201)
… Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Unified Court System Bulletin No. UCS-195
… Purpose To provide information to UCS regarding the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court System. Affected Employees Judges in the … To provide information to UCS regarding the end of calendar year 2013 Pay Period 20C processing for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Court (Court) money is properly recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets … by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189CUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesComptroller DiNapoli Releases State Audits
… with the collection of payments. The system used to track outstanding penalties was incomplete and often … education provider of center- and home-based services to infants, toddlers, and preschool-age children in nine … costs consisting of salary and fringe benefits paid to the director’s husband and bonuses paid to some personnel; …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases State Audits
… from New York City restaurants for employees who were not on travel assignments as well as to pay for the office’s … or whose property they might damage as a result of an accident. Auditors found that for the fiscal years ended …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsVirtual Currency Licensing (Follow-Up)
… of the six recommendations included in our initial audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of … of the six recommendations included in our initial audit report Virtual Currency Licensing Report 2022S18 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… program that includes, but is not limited to, conducting on-site audits of pharmacies, providing audit reports to … conducts three main types of audits: concurrent audits, on-site audits, and Medicare Part D compliance reviews. … Plan claims and expanded field audits were not conducted on several large chain pharmacies, such as CVS and Walgreens. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… providing fiscal oversight of the homeless shelters. In March 2014, DHS contracted with the Institute for Community … amended twice for a total of $35.6 million during the 2015-16 to 2019-20 fiscal years to an aggregate cost of … The objective of our initial audit, issued on September 16, 2022, was to determine whether DHS was effectively …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteMedicaid Program – Overpayments for Medicare Part C Claims
… whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage … 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare … as the correct payment amount. Key Findings We analyzed Part C claims for hospital-based inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) … for the audited cost-based programs. In addition to the SC and SCIS programs, Hebrew Institute operated two other SED …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followInternal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCompliance With Jonathan's Law
… and documents related to reportable incidents within 21 days of either the conclusion of the investigation or the … persons when requested or are not providing them within 21 days of the request or the conclusion of the investigation …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawState Comptroller DiNapoli Releases Audits
… A program’s eligibility for certification is contingent on the results of an OASAS inspection. Auditors found OASAS …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-audits