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Controls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation (Department) has established … over its vehicle use and maintenance expenses. The audit covered the Department’s vehicle use and maintenance expenses for the … To determine whether the Department of Transportation has established adequate …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance (Department) has … required by relevant law and regulation. Our audit covered the period January 1, 2016 to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from January 2018 through October 2022. About the … claims for members covered by two subscriber plans under the New York State Dental Insurance Program …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsArtificial Intelligence Governance
… in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit covered the period from January 2019 through November 2022. About the … in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceOversight of Passenger Safety
… OPWDD works to help people with developmental disabilities live richer lives. Services provided by OPWDD include … as well as hired contractors to transport individuals who live in OPWDD-run residences. In the New York City region, … revocation, and restoration of driver licenses; traffic convictions; and reportable accidents. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug … CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through December 31, 2018. About the Program The New York State Health Insurance Program …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s … Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. When these …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareCUNY Bulletin No. CU-833
… Purpose: The purpose of this bulletin is to notify agencies of an … in paychecks dated July 10, 2025. OSC Actions: At the request of NYSNA, OSC will identify employees in … Unit TE with dues (Deduction Code 207) and increase the dues as follows: Current Biweekly Rate New Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseState Agencies Bulletin No. 174
… To explain agency procedures for updating Employee Type on the Position Data 2 panel and provide procedures for … Date Immediately Background Users with update access to the Position Management panels may now change the Employee Type field on the Position Data 2 panel from H …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesUnified Court System Bulletin No. UCS-208
… Purpose To inform agencies of OSC’s automatic processing of the December 2014 Uniform and Uniform Blazer Allowance … processed automatically. Affected Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility criteria Background Chapter 400 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentVillage of Watkins Glen – Justice Court Operations (2021M-146)
Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported and remitted Justice Court Court collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… complete report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC … $300,000 during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationGananda Central School District – Procurement (2021M-86)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure that purchases were adequately … process was used to procure goods and services and ensure the optimal use of resources. The Board and officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Liberty Central School District – Information Technology (2022M-73)
… contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor providing services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Norfolk Fire District – Board Oversight (2022M-109)
… complete report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire … annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Pleasantville Union Free School District – Claims Auditing (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board … and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had necessary … Determine whether the Pleasantville Union Free School District District Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… (Secretary) reviewed the tested claims between one and 146 days after payments were made. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of North Greenbush – Town Clerk (2017M-132)
… complete report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) … collected in a timely and accurate manner. Key Findings The Clerk did not record, deposit, disburse or report all … in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132South Seneca Central School District – Online Banking (2021M-164)
… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board … transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online … administrator to access a District bank account. The Board’s online banking policy (Policy) dated April 24, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164