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Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … and remedial action plans that identified water outlets for sampling and which water outlets they exempted, District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Overtime Temporarily Excluded from Tier 6 Contribution Rates
… March 31, 2024 from the calculation of Tier 6 contribution rates. This may lower contribution rates for some Tier 6 members for State Fiscal Year 2024-25 … Thursday, April 24. For your records: Contribution rates for SFY 2024-25 are available. Employers who have …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber … To determine the extent of implementation of the four recommendations made …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Criminal History Background … history background checks when hiring unlicensed persons in direct care positions. The audit report concluded that the … made significant progress addressing the issues identified in our original audit. The Department has implemented the one …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… were not used for their intended purposes. Key Finding We found MEC officials made progress in addressing the issues …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followCity of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … security training. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … in the event of a disaster. The plan should be distributed to all responsible parties, periodically updated and tested …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… the tax year of payment. Process and Document Preparation When a Business Unit becomes aware that an employee’s taxable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required … To determine if United HealthCare remitted all drug rebate …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or … a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … local road and bridge program, etc.) Project Activity is a Project Costing chartField used to define the lowest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career and … To determine if the New York City Department of Education DOE is aligning Career and Technical …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … To assess the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underOpinion 92-52
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Municipal Cooperation … the Water Authority of Great Neck North may participate in a cooperative plan for the joint investment of its funds … provides that the powers of the Authority shall be vested in, and exercised by, the board of directors. With regard to …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Windows Domain Administration and Management (Follow-Up)
… of the six confidential recommendations included in our initial audit report, Windows Domain Administration … controllers ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate controls are in place and that policies and standards are being adhered …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… Comptroller Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), which oversees the locally administered child welfare system that investigates reports of alleged child abuse or child fatalities, can take … today by Comptroller DiNapoli found the states Office of Children and Family Services which oversees the locally …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalities