Search
DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Cincinnatus Fire Department – Financial Management (2025M-91)
… collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine checking accounts and four savings accounts. Audit Summary … accounts, that had activity. One additional checking account had an accounting ledger with deposits recorded, but …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from … Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… Objective Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) record, deposit, report and remit … down from $40,000 (43 percent) collected in 2018. Real property taxes collected for 2023 were $2.1 million. Audit … will improve the Town’s controls over Clerk fee and tax collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72CUNY Bulletin No. CU-690
The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, Empire BlueCross – Overpayments for Physician-Administered … and school district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, … contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… Objective To determine the extent of implementation of the 12 … DOH makes payments for services rendered directly to health care providers. For recipients enrolled in managed … providers for services rendered. The MCOs are required to submit post-adjudicated claims (called encounters) to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followAnthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery … To determine whether Anthem Blue Cross Anthem effectively administered the recovery …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processImproper Payments Related to the Center of Excellence for Cancer Program
… Objective To determine whether sufficient controls are in place to prevent multiple payments for the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit … To determine whether sufficient controls are in place to prevent multiple payments for the same …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programDepartment of Transportation Bulletin No. DOT-43
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The 2023 Shift Lump Sum Payment for the Winter Maintenance Season should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… and locally funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersImproper Medicaid Payments to Eye Care Providers
… provider enrollment rules and (2) if Medicaid paid for improper claims billed by the eye care providers. This … 31, 2015. Background Health care providers must apply for enrollment into the Medicaid program and meet certain … providers who do not meet federal and State requirements for participation in the Medicaid program. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersSelected Travel Expenses
… audit covers from January 4, 2011 through September 30, 2013. Background The MTA is a public benefit corporation and … highly efficient commuter rail service between New York City and points throughout Long Island. The MTA issues … language regarding mileage when the employee is in official travel status. In addition, the LIRR has a personal …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesReporting and Utilization of Bias Incident Data
… is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate Crimes Task … 2012, there were data disparities between individual incident reports and summaries of bias-related crimes …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataControls and Accountability of Court, Trust and Bail Funds
… York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January … the estates), and other miscellaneous funds. Finance's Court Assets Department is responsible for the accounting of … and maintaining a computerized accounting ledger for Court, Trust and Bail funds. According to Finance's records, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and complete wage theft investigations timely … To determine whether the Department of Labor Department is efficiently utilizing its resources to undertake and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal Report (CFR) were properly … and fees to KTI using rates set by SED, which are based on financial information KTI presents in an annual CFR filed … and make the appropriate adjustments to costs reported on the CFRs and the tuition reimbursement rates. SED should …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followOversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followAccess Controls Over Selected Critical Systems (Follow-Up)
To assess the implementation of the two recommendations included in our original audit report Access Controls Over Selected Critical Systems Report 2017S56
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow