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Schenectady Municipal Housing Authority – Payroll (2014M-223)
… period April 1, 2013 through May 31, 2014. Background The Schenectady Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which was established … Schenectady Municipal Housing Authority Payroll 2014M223 …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Oversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followHammondsport Central School District – Multiyear Planning (2024M-54)
… established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop … comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently … established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialNorth Colonie Central School District – Claims Processing (2013M-9)
… to payment except for certain allowed exceptions. District policy requires the claims auditor to ensure that all claims … supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) debits … prior to payment. Key Recommendation Ensure that no claim against the District, other than those specifically …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … Town of Sidney Budget Review B41319 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43MTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in … To determine whether the MTANYC Transit Medical Assessment Centers performed medical examinations for …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that … the ages of three and five years. JCC is reimbursed for these services through rates set by SED. These … education programs. The ineligible costs included: $26,923 in personal service costs that consisted of staffing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manual2022 Virtual Lunar New Year Celebration
… Head of Partnerships at The Asian American Foundation; Dr. Anthony Shih, President of the United Hospital Fund; and … & Head of Partnerships The Asian American Foundation Dr. Anthony Shih President United Hospital Fund Eugene Noh …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not, … To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … initiated corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19City of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which … The purpose of our budget review was to identify issues which …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Enforcement of Commission Orders and Other Agreements (Follow-Up)
… included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities operating in New York … included in our initial audit report Enforcement of Commission Orders and Other Agreements Report 2018S27 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight and Enforcement of the Rechargeable Battery Law Report 2021S19
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followMonitoring of Select Programs (Follow-Up)
… transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established a Sex Offender Registry within the NYS Division of Criminal …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Opinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34