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Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About the Program … behavioral health needs began to be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care … recipients age 21 or older with serious mental illness and/or substance use disorders. We issued our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… included in our initial audit report, Homeless Housing and Assistance Program – Project Selection and … (Report 2018-S-4 ). About the Program The Homeless Housing and Assistance Program (HHAP), created in 1983 under … for the homeless. HHAP is overseen by the Homeless Housing and Assistance Corporation (HHAC), and administered …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in … (DEC), through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Extended Producer … environment; however, it only covers the collection and recycling of rechargeable batteries weighing less than 25 …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… to the Public Health Law (PHL), a Patient Safety Center (PSC) was established within the Department of Health … public access to health care information. PHL charged the PSC with developing a system for the voluntary reporting of medical errors and identified several other areas of PSC quality improvement, including safety goals, best …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… Evaluations (Report 2019-S-48 ). About the Program Empire State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… and Oversight of Statewide Interoperable Communications Grants (Report 2016-S-90 ). Background Our initial audit … and Oversight of Statewide Interoperable Communications Grants ( 2016-S-90 ) … and Oversight of Statewide Interoperable Communications Grants Report 2016S90 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … and field representatives performed site visits for construction projects, they did not routinely inspect the … of New York: Monitoring of Prevailing Wage Compliance on Construction Contracts ( 2015-S-99 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the … and service issues for the aging. DFTA’s mission is “to work to eliminate ageism and ensure the dignity and … To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals meals served in a group setting in its senior centers …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyState Agencies Bulletin No. 2069
… 2022 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To … in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2021 that are not … the limited time to audit and process AC-230s, checks or check stop payment requests with accompanying AC-230s not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Agencies Bulletin No. 2164
… 2023 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To … in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2022 that are not … the limited time to audit and process AC-230s, checks or check stop payment requests with accompanying AC-230s not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksTown of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and OSC’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Otisco Fire District – Audit Follow-Up (2016M-415-F)
… report – pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report … The purpose of our review was to assess the Districts progress as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Westhill Central School District – Information Technology (2021M-32)
… Properly manage network user accounts. We examined all 31 enabled network user accounts on the District Office …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Adirondack Central School District – Information Technology (2022M-61)
… communicated confidentially, we found: An IT service provider was paid $526,500 but officials did not have a … service level agreement (SLA) to clearly identify the provider’s responsibilities and specific services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… [read complete report - pdf] Audit Objective Determine whether East Bloomfield … confidentially to officials. In addition: The District had 250 unneeded network user accounts, including two with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCohoes City School District – Medicaid Reimbursements (2022M-107)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Ensure, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… procured goods and services and audited and approved claims prior to payment. Key Findings The Board and District … statutes and/or District policy and did not ensure claims were properly audited and approved prior to payment. … of the purchases we reviewed totaling $263,023. The claims auditor did not properly audit and approve 74 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mLynbrook Union Free School District – Purchasing (2022M-17)
… purchases totaling $18,936. Key Recommendations Ensure all sole source purchases are adequately supported and have … Obtain and review necessary and sufficient documents for all purchases prior to issuing purchase orders, particularly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17