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Collection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all … 1, 2012 through April 8, 2015. Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup … To determine if the Department of Environmental Conservation is collecting all fees due the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Purpose To determine whether the Department of Health paid pharmacy providers for controlled substances in compliance … supply. During the audit period, the Medicaid program paid pharmacy providers through the fee-for-service method and the … managed care method. Under fee-for-service, Medicaid pays pharmacy providers directly for drugs dispensed to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsEnforcement of Mitchell-Lama Surcharge Provisions
… This audit focused on the income affidavits submitted for the 2012 calendar year and related processes. Background … eligibility requirements related to income limits, family size, and apartment size. Residents must also meet HPD income eligibility …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsTrain On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceAccess-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … year 2008 to calendar year 2012. Carriers and black car services are required to immediately notify the … Ensure all carriers are in compliance with contract accident reporting requirements. Ensure that carriers' drug …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsPopulation Data, Resources and Publications
… for municipal services and infrastructure. Long Island Region Economic Snapshot May 2019 - Broadly speaking, Long … cultural and natural recreational activities. However, the region's population and economic growth comes with … is suburban, with greater development near the Hudson River, Metro-North railroad stations and major roadways into …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsManagement of Capital Projects
… Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are … and whether LIRR followed the capital project management process and was successful in completing scope of work … and within scope. Key Findings LIRR’s capital management process is guided by a series of Department of Program …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… medical services that range from hospital care and physician services to dental and pharmacy benefits. Medicaid … to recover premiums from all MCOs regardless of an MCO’s relationship with a recipient’s third-party insurer. In … recovery of premiums from all MCOs regardless of the MCO’s relationship with the third-party insurer. Of the initial …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followHazard Mitigation and Coordination (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and … one of the most damaging hurricanes ever to make landfall in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages and lost economic activity across the City, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followOversight of Information Technology Consultants and Contract Staffing
… To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants and contract staff to … To determine if the Office of Information Technology Services is adequately monitoring information technology …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… complete report – pdf] We also issued individual reports for the following municipalities: Bayport Blue Point Union … the New York State (NYS) Department of Health’s (DOH) Lead Testing in School Drinking Water Guidance Manual (DOH … Sampled and tested all required potable water outlets for lead contamination for Cycle Two, Had a remedial action plan …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Schenectady County – Investment Program (2025M-5)
… quotes or consider other legally permissible investment options. In addition, County officials did not create a … financial institution. Furthermore, other investment options providing significantly higher interest rates were … quotes or consider other legally permissible investment options In additi …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Cohocton – Procurement (2025M-13)
… pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory … with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s … Did Town of Cohocton Town officials make purchases in accordance with Town policy statutory …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Agencies Bulletin No. 1439
… for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2015 Form W-2 … the constructive receipt rule is when the entire original check is returned. The IRS deems that constructive receipt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016City of Ithaca – Records and Reports (2025M-114)
… maintain complete, accurate and timely accounting records and reports? Audit Period January 1, 2023 – November … Maintaining complete, accurate and timely accounting records and reports ensures appropriate information is … Summary Although transactions recorded in the accounting records and reports we reviewed were generally accurate …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Agencies Bulletin No. 1532
… after the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline Effective Date(s) Immediately Background … received by December 30, 2016 (Inst) or January 6, 2017 (Admin) will be reflected in the employee’s 2016 Form W-2 and … after the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1365
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 Form W-2 (Wage and Tax Statement) and agency appropriations. … January 5, 2015 will be reflected in the employee’s 2014 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1127
… for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on … the constructive receipt rule is when the entire original check is returned. The IRS deems that constructive receipt … after the January 6, 2012 deadline. If the original check is returned, all wages and taxes will be reduced on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1076
… 30 days old. Display Change Display of the Job Information panel in Position Data has been updated to include a view of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-process