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Town of Lake Luzerne – Procurement (2022M-95)
… when procuring goods and services totaling $561,829 or 48 percent of the purchases reviewed. Town officials did … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Canandaigua City School District – Procurement (2022M-141)
Determine whether Canandaigua City School District District officials competitively procured the facilities and transportation departments goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Penfield Central School District – Procurement (2022M-76)
… justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Town of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton Town officials established longterm capital and financial plans to address the Towns Highway Department equipment needs
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Norfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District District Board of Fire Commissioners Board conducted proper audits and ensured that annual financial reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Truxton Fire District – Board Oversight (2022M-123)
… the Treasurer provided financial reports to the Board or filed the District’s required annual update documents …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Village of Hancock – Insurance Withholdings (2022M-108)
… officials should seek reimbursement for the underpayments or reimburse employees for overpayments due to retroactive …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject … as either the expiration date of the final batch produced or the date the drug was recalled for health and safety …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… assistance to the 57 County Boards of Elections and the New York City Board of Elections. Congress passed the Help …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on AFI’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program AFI is a not-for-profit special education provider located in Wappingers … and 5 years at four different locations. AFI is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualMitchell-Lama Vacancies (Follow-Up)
… the quarter and current vacancies that need to be sold or rented. HPD’s staff of Property Managers are responsible … to fill, including 214 that remained vacant for a year or longer. As of December 31, 2019, 78 developments reported …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… insurance programs. NYSHIP covers over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health … with the Centers for Medicare & Medicaid Services (CMS) to ensure Medicare enrollment information is accurate so …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 and certain expenses for the fiscal year ended June 30, 2018. About the Program FOD is an SED-approved, for-profit special education provider located in Slate Hill, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualSelected Aspects of Safety and Security in Subway Facilities
… (a person entering an area where they are not wanted) or cyberattacks, while safety is focused on preventing … the use of physical barriers to protect against building or natural disasters. An example of security is the placement … all MTA agencies, including Transit. MTA hires consultants or experts to conduct safety and security assessments, as …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… paid time off or pensions. Chronically High Prices. From 2018 to 2023, New York’s average annual child care prices … outside of New York City and Long Island remained below 2018 levels. According to DOL, child care worker wages …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… after eight years of growth, rising trade tensions or some unforeseen development could trigger a setback, … also does not reflect the potential for future federal or state budget cuts. Growing federal deficits, which may … upon to increase its financial support. Read the report , or go to: http://osc.state.ny.us/osdc/rpt5-2019.pdf Find out …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… (AI), leaving it vulnerable to misguided, inaccurate or biased outcomes in several programs that can directly … the AI being used by the city is not at risk of bias or inaccuracies.” The city’s Office of Technology and … agencies disclose the algorithmic tools they have used one or more times during the prior calendar year to the Mayor’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023