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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up) (2017-F-23)

To determine the implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for Medical Services...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f23.pdf

Mitigation for Extreme Weather Conditions and Flooding (Follow-Up) (2025-F-30)

To assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit report.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f30.pdf

Real Property Portfolio (Follow-Up) (2025-F-33)

To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdf

Town of Goshen – Police Payroll (2014M-244)

… controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records

… Thomas P. DiNapoli, Tioga County District Attorney Kirk Martin and the New York State Police, today announced that … DiNapoli. “I thank Tioga County District Attorney Kirk Martin and the New York State Police for partnering with my … Thomas P DiNapoli Tioga County District Attorney Kirk Martin and the New York State Police today announced that …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-records

Town of Wells – Records and Reports (2024M-59)

… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59

Management of Invasive Species (2019-S-26) 180-Day Response

To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdf

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the … paid a total of $40,253 and did not document the rationale for the process that was followed. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers

… better reporting of their purchases of New York produced foods according to an audit released today by State … guidelines or training to buy more locally produced foods. With changes put in place since our audit began, New … the tracking of information relating to New York state foods procured by agencies, as well as data on the types and …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmers

Unified Court System Bulletin No. UCS-171

… via the Batch Process for messages greater than 30 days old. Display Change Display of the Job Information panel in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unified

Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1

Selected Aspects of Discretionary Spending

… Purpose To determine whether the Capital District Transportation … and properly approved. Our audit period was April 1, 2011 to March 31, 2013. Background The Capital District … was created in 1970 as a public benefit corporation, to provide transportation services in the Capital District …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1

Town of Jasper – Financial Management (2015M-150)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who … IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Services to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11) 180-Day Response

To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11-response.pdf

Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) 180-Day Response

To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s27-response.pdf

Medicaid Program - Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57)

To determine if Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s57.pdf

Medicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51)

To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51.pdf

Medicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35)

To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35.pdf