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Mitchell-Lama Vacancies
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … became vacant, in calendar year 2019 and actions taken by HPD through March 12, 2021. About the Program The … is charged with promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesState Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… "This is a sad day for New York. The Attorney General's report documents unacceptable workplace behavior in the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorMinerva Central School District – Payroll (2016M-18)
… Purpose of Audit The purpose of our audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November … Background The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community … its day-to-day operations. These operators are required to have a current driver’s license to operate these vehicles on … card (i.e., WEX card). Key Findings The Department has not established adequate controls to effectively monitor and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other … Capital assets used in governmental activities are not financial resources and therefore are not reported in the … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (2020-S-61)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61.pdfNyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. … the District's unemployment insurance reserve is enough to pay the District's average unemployment claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyVendor Responsibility Forms
Find forms for vendors and State agencies related to vendor responsibility
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdfVillage of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Reporting and Utilization of Bias Incident Data (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of … September 25, 2014, examined whether the New York City Police Department (NYPD) is accurately collecting, recording, … Other Related Audit/Report of Interest New York City Police Department: Reporting and Utilization of Bias Incident …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… Objective To determine the extent of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and … and sports/recreation activities when school is not in session. COMPASS services are administered by local …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… funds for child sports registrations, fundraisers, tournaments, and field trips. A forensic analysis and review …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… lungs in a patient whose ability to breathe is diminished or lost. Hospitals use International Classification of … code to report a patient received 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it causes higher Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followCUNY Bulletin No. CU-199
… Purpose To inform agencies of PayServ processing changes for the Additional Compensation … that will not allow agencies to Save a transaction when Tier 3 has been selected. Taxability The ACO option, … the appropriate type of ACO , based on the employee’s retirement program election. The agency will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-199-payserv-processing-changes-members-new-york-city-employeesTown of Dansville - Board Oversight (2014M-115)
… or adopted a comprehensive, multiyear financial and capital plan, and it did not have any other mechanism in place to adequately address the Town’s long-term operational and capital needs. Key Recommendations Adopt adequate written …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s release of its … return to the system. The MTA estimates that if it does not receive at least $12.7 billion from the federal …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itWage Theft Investigations
… timely and whether these efforts are successful in recovering funds for injured workers. Our audit covered … of more than 12,700 employees. Key Findings The Division does not complete wage theft investigations timely. As of … The Division's Workforce Protection Management system does not provide management with accurate or useful case …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsTown of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as required by law. Not … evidence that the quotes were obtained. The Town did not have contracts with all service providers. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96