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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… including: day care centers, nursery schools, Head Start programs, group family or family day care providers, … serving 43,623 children. Key Findings The Department does not directly monitor UPK providers for health and … and issue guidance for school districts to follow when performing health and safety inspections of UPK …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with … OASAS entered into a five-year $73.3 million contract with Samaritan Village, Inc. covering the period July 1, 2009 … Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located throughout …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… to more stringent Department enforcement, including on-site compliance reviews or formal Notices of Violation, … in additional penalties. Key Findings The Department does not monitor whether carriers submit required … of the cases we reviewed, the Department did not use progressive enforcement actions. Instead, violators in these …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit covered the period from January 1, 2014 … To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Objective To determine whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized … To determine whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andIT Asset Management (2022-MS-2)
… District [pdf] , Phoenix Central School District [pdf] , Pine Bush Central School District [pdf] , Randolph Central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through … Findings The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 … any gaps in the receipt sequence and document the results. Ensure that all adjustments are approved and have …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court … are being completed for all Court bank accounts when monthly bank statements are received. Assess the risk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… has not been repaid and improperly used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the Village’s accounting records in a complete and accurate manner. … repay outstanding interfund loans. Ensure that the Village’s accounting records are complete and accurate and are based …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Monticello – Board Oversight (2013M-226)
… to fund operations, the amount owed to the Village for real property taxes, or the Village’s overall fiscal health. … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or penalties …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Mount Vernon – Budget Review (B21-6-3)
… and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, separation … has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax … levels, identify all outstanding liabilities and develop a plan to maintain fund balance at a reasonable level. Monitor …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Background The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town … fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through October 2013, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to … budgeted appropriations totaled approximately $44,850 for sewer district operations and $75,800 for water district operations. Key Findings The sewer district’s total reported fund balance declined from …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Agencies Bulletin No. 2380
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the taxable fringe … license, or exam fees who received funds prior to the creation on the new CLE earn code. Please see Payroll … Bulletin 2353 for more details. Background: Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 1587
… Purpose To notify agencies of the Control-D report, NPAY741 (Aliens Who Have Reached Their Tax Treaty Limits). Affected Employees Nonresident aliens who … Immediately OSC Actions OSC will create the Control-D report NPAY 741 weekly. Note: This report is available only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in … audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District – Purchasing (Washington County) Auditors’ review of 60 purchases made during the audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsAbout Unclaimed Funds
… property. Matter of Merton Simpson v. Department of Civil Service A list of current or former New York State … and region. Unclaimed Funds SFY 2024-25 Annual Report National Association of Unclaimed Property Administrators … the New York Department of State, Division of Consumer Protection . …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-funds