Search
Understanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… The falsified vouchers sought payment for hotel stays, employee fringe benefits and continuing medical education …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftOrdinary Disability – En-Con Police Officers Plan
… year of service you might have earned before attaining age 60, but not more than one-third of your FAS. The benefit … annuity savings contributions you have made. If you are 60 or older at the effective date of your disability … age of 62, not to exceed one-third of your FAS. If you are 60 or older at the effective date of your disability …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityCUNY Bulletin No. CU-495
… Purpose To provide agency instructions for processing the 2014 ECP Vacation Exchange payment. Affected Employees Employees in the City University … Section 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Plan allows ECP staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeCity of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon … to file the required annual financial report (AFR) 1 with our office for fiscal years 2016 through 2019. The Council …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fDiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… benefits issued by the New York State and Local Employees Retirement System. The benefits were issued to her deceased … and faces up to six years in prison,” DiNapoli said. “My office will continue to safeguard the New York State … who count on the pension they earned,” Schneiderman said. “My office will continue to protect taxpayer dollars and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsDiNapoli: Binghamton City School Finances Progressing
… Prudent budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal condition, according to an … careful fiscal management, which includes long-range planning, is essential to improving the district’s financial …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingSUNY Bulletin No. SU-271
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2017 one-time … Lump Sum payment and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4 ). … 31, 2012, the Department of Health (Department) paid Joia Pharmacy, Inc. (Joia) more than $7.7 million for 50,060 … made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followOversight and Collection of Snowmobile Registration Fees
… and transferring them to the New York State Snowmobile Trail Development and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The Trail Fund supports trail development, maintenance and other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure … Patient Protection and Affordable Care Act in 2010, the State developed the New York State of Health (NYSOH) as a new online marketplace for … To determine if the Department of Healths New York State of Health system has adequate controls to ensure …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthTowns’ Road Management Plans (2014-MR-2)
… letter reports to the following Towns: Binghamton [pdf] , Delhi [pdf] , Dryden [pdf] , Highland [pdf] , Masonville … [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns … towns often defer critical road infrastructure needs in order to fund daily services. However, preventive …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Railroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programState Comptroller DiNapoli Releases School Audits
… Free School District – Financial Condition and Selected Employee Reimbursements (Orange County) The board and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsSky Light Center Inc. – Supported Housing Program
… in contingency funds that were to be used specifically for client housing emergencies. Officials reportedly used these monies to purchase client "wish list" items such as microwave ovens and … Sky Light officials did not make all required visits to client apartments. As a result of our own visits, we …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programReview of the American Academy of Pediatrics
… incurred in accordance with the work plans and were free of fraud, waste and abuse. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… (Department) has effective systems in place to fully and accurately accumulate State costs related to site investigation and remediation, bill for and collect these costs from responsible parties in a timely … Department has effective systems in place to fully and accurately accumulate State costs rel …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1