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Artificial Intelligence Governance (2021-N-10)
To assess New York City’s progress in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n10.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response1.pdfYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorkshire-pioneer-s9-22-4.pdfPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/palmyra-macedon-s9-22-2.pdfBethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bethlehem-s9-22-1.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (2020-S-61)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdfPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18)
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18.pdfOversight of Pupil Transportation Services (Follow-Up) (2022-F-5)
To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Pupil Transportation Services (Report 2019-S-49).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f5.pdfInternal Controls Over Selected Financial Operations (Follow-Up) (2022-F-4)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Internal Controls Over Selected Financial Operations (2018-S-66).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f4.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfYork Central School District - School District Website (S9-19-35)
Determine whether the York Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/york-central-school-district-s9-19-35.pdfSaranac Central School District - School District Website (S9-19-30)
Determine whether the Saranac Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/saranac-central-school-district-s9-19-30.pdfNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfDavenport Fire District – Financial Activities (2020M-147)
Determine whether Davenport Fire District (District) officials established adequate controls to ensure that financial activities are properly recorded and reported, and cash was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/davenport-district-2020-147.pdfOtego-Unadilla Central School District - School District Website (S9-19-26)
Determine whether the Otego-Unadilla Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otego-unadilla-central-school-district-s9-19-26.pdfNewark Central School District - School District Website (S9-19-38)
Determine whether the Newark Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/newark-central-school-district-s9-19-38.pdfHunter-Tannersville Central School District - School District Website (S9-19-33)
Determine whether the Hunter-Tannersville Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hunter-tannersville-central-school-district-s9-19-33.pdfHaldane Central School District - School District Website (S9-19-32)
Determine whether the Haldane Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haldane-central-school-district-s9-19-32.pdf