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Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… and bail received and disbursed by the Department with little to no oversight. The Secretary did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our … report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… all phases of the court’s cash collection process with little oversight by the two town justices. As a result, she …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… forged signatures of officials and had village officials sign blank checks, which she then cashed. “Former … only reason why a reduction in the charge was put on the table, to guarantee that Bemus Point gets all its money back …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsMTA-NYC Transit Medical Assessment Centers
… In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are assigned to a MAC according to their …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … program. The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient—affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followAccessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… 50 manufacturers. In 2021, C2R sent DEC a list of the top 10 manufacturers that are not in its recycling program, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information … and whether the Transformation has been successful in standardizing the processes followed by each agency. The …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationPassenger Vehicle Fleet Management
… agencies to establish controls to ensure the OGS Trip Calculator is completed by travelers for all trips …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village … County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third degree. “Ms. Gilbert allegedly betrayed her …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, … projection for State funding for highway improvements is not fully realized. Carefully monitor revenues and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote village checks to herself …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . … taxpayers do not have complete assurance that foreign fire insurance proceeds were used in an appropriate manner. ### …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Medicaid – Federal Funding and New York
… 2025 amounts are estimates; all other years are actual. Source: NYS Division of the Budget New York Medicaid … Medicaid for the duration of the public health emergency. Source: NYS Department of Health Medicaid Enrollment by …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidHagedorn Little Village School – Compliance With the Reimbursable Cost Manual (2017-S-4) 90-Day Response
To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s4-response.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfOversight of Water Supply Emergency Plans
… can be mitigated – they work with water systems, through a multitude of programs, to identify potential threats to … than 3,300 people (Water Systems) to prepare and submit a Water Supply Emergency Plan (Plan) to the Department for … must include both an Emergency Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plans