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Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Whitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followAccrued Payments and Leave Credits – When Employees Retire
… tables : You can add rows to separate earnings information out or delete a row that is not needed. However, if only one … progress and return to the page later to finish filling out the fields or making adjustments. Once complete, you must … Resources Instructional Video For an overview of the page, watch this video: How-To Guides For step-by-step …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 … with the largest declines downstate. The April figures show shrinking revenues for local governments throughout the … hurt household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… the CAMA system did not always include the user ID of the official requesting the change or the official executing the change. Key Finding We found that DOF …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… approximately $3,200 that District officials did not find prior to our audit. District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mState Agencies Bulletin No. 1796
… plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Our review of training files for 45 employees showed that only 16 employees (35 percent) received a passing grade of 80 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit … Plan Providers (Report 2016-S-54 ). About the Program Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the three recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followOversight of Nurse Licensing (Follow-Up)
… particularly Priority 1 complaints (complaints that pose a substantial danger to public health and safety), were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… Payments to Ineligible Providers (Report 2016-S-59 ). About the Program Medicaid providers who violate …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Signal Maintenance, Inspection, and Testing (Follow-Up)
To assess the extent of implementation of the 18 recommendations included in our initial audit report Signal Maintenance Inspection and Testing Report 2017S6
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followOversight of Critical Foster Care Program Requirements (Follow-Up)
… our initial audit report, Oversight of Critical Foster Care Program Requirements (Report 2015-S-79 ). About the … and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Services (counties). These entities administer the foster care program, including placing children in foster care …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… $198 million short of the maximum. DiNapoli noted it was only a decade ago when damaging impacts of the Great …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow