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Investing in New York State, September 2014
The New York State Common Retirement Fund has a powerful, far-reaching impact on the economy of New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investing-nys-2014.pdfCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service … officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 million during the audit period. Have written agreements for four …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal weight …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… (Report 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … prescription drug, medical/surgical, hospital, and mental health and substance abuse coverage. Civil Service … of services, including physician-administered drugs, which are also covered under the Empire Plan’s separate …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementReporting Regulation for Elected or Appointed Officials
… appointed officials who work for a participating employer of the retirement system and are required to be reported to … activities attesting to its accuracy and submit it to the secretary or clerk of the governing board within 30 days of … full and complete copies thereof shall be provided to the State Comptroller upon his or her request. A record of work …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14)
To determine the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14.pdfVillage of Watkins Glen – Justice Court Operations (2021M-146)
… complete report - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections in a timely and accurate manner. Key Findings The Justices did not ensure all fines and fees were properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… temporary or seasonal employment in the agricultural or fishing industries. Annually, about 5,400 migrant children …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a … … Oversight of Public Water Systems 2017S45 Supplemental Maps of Unregulated Contaminants …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent average annual growth over the past 15 years, according to a report released …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60)
To determine whether OMH ensures that the costs reported by providers such as Independent Living, Inc. on their Consolidated Fiscal Reports are ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s60.pdfOversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80)
To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s80.pdfOversight of School Safety Planning Requirements (2018-S-34) 90-Day Response
To determine whether the State Education Department is monitoring schools, districts, and other programs to ensure they are complying with legislation and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s34-response.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… complete report – pdf] Audit Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103