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Disaster Recovery Planning
… Purpose To determine whether the Office of Information Technology Services (ITS) has a complete, … disaster recovery plan for its agency and the College of Nanoscale Science and Engineering (CNSE) data center. The … Background ITS was established in November 2012 as part of a New York State Information Technology (IT) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… 436 of the Laws of 1997 to provide all four-year-olds in the State with the opportunity for an early childhood … agencies) collaborating with school districts comprise a wide range of early child care and education providers, … to be safe and suitable for children and maintained in a state of good repair and sanitation. For the 2014-15 …
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
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … administers programs for the prevention and treatment of alcohol and substance abuse. On October 1, 2009, OASAS … inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services and …
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
… is responsible for administering State participation in the Federal Motor Carrier Safety Assistance Program … vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's activities. The … reviews or formal Notices of Violation, which may result in additional penalties. Key Findings The Department does not …
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
… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … paid for members who were retroactively disenrolled (when a member is disenrolled from NYBEAS after the date …
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
… Essential Plan eligibility and enrollment rules can result in Department-authorized periods of overlapping insurance … Key Findings Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and … the Department did not account for the Essential Plan as a liable third-party health insurance. Despite administering …
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)
… Valley Central School District [pdf] , East Quogue Union Free School District [pdf] , Elmsford Union Free School District [pdf] , Freeport Union Free School District [pdf] , Geneseo Central School District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Agencies Bulletin No. 2380
… of the processing of the taxable fringe benefit CLEFR for 2025. Affected Employees: CSEA employees who participated in … Dates: Effective Administration paychecks dated 11/19/2025, and Institution paychecks dated 11/26/2025. OSC Actions: OSC will process CLEFR transactions as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 1587
… NPAY 741 weekly. Note: This report is available only in Reporting Tool Control-D. Control-D Report NPAY741 (Aliens … and Local (if applicable) taxes. Note : If the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, Local taxes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found …
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)
… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … position and to make sound financial decisions. As a result, the Village is experiencing cash flow issues, and …
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)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Records and Reports 2012M162 …
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)
… fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are not reasonable. The City’s budget … to cover the amount of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town 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 3,400. The Town is governed by … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements …
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 … collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is governed by … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic …
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)
… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216About Unclaimed Funds
… in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking … Additional Resources Museum or Military Abandoned Property Listing A list of military medals found in safe …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits