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Railroad Bridge Inspection Program (Follow-Up)
… pending legislation referred to as the Rail Safety Act of 2016, which has passed the Assembly and Senate and is awaiting review and approval by …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followInfrastructure Inspection and Maintenance (Follow-Up)
… a risk existed that critical structures most in need of repair were not given priority, as the Corporation's process …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followSelected Financial Management Practices (Follow-Up)
… ( 2013-S-56 ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followInternal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … provided to dual eligible individuals. About $500 million of this amount occurred because the Department did not ensure … Determine the extent of implementation of 3 recommendations incld in our initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followImproper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followTuition Assistance Program – Vaughn College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNon-Emergency Patient Transportation Services (Follow-Up)
… of the seven recommendations included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background The New York City Health and … of the seven recommendations included in our initial audit report NonEmergency Patient Transportation Report 2008N …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … offered at fixed-base amusement parks, the New York State Fair, and the many county fairs operated across the State are … Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyControls Over Equipment (Follow-Up)
… Fixed Asset Management (FAM) system and made errors when tagging items. We also found various record-keeping issues … not ensure that employees were aware of and followed the tagging policy, which resulted in inconsistent asset tagging. Key Findings H+H has made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Medicaid and Essential Plan coverage. The audit covered the period from January 2017 through November 2022. … New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t … Approximately $69 million for health care services fully covered by the Essential Plan; Up to $14.1 million for health …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andFood Metrics Implementation (Follow-Up)
… in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from … information on OGS’ efforts to improve and increase the tracking of information relating to New York State foods … 30, 2017), sought to determine whether OGS was properly tracking and reporting on New York food purchases in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryOutreach Events
… abandoned property. Date Event Address County April 2026 April 17, 2026 10:00 am - 5:00 pm April 18, 2026 10:00 am - 4:00 pm 2026 Somos Inc., New York Conference …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… 50-day test period. Officials did not maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel … in 2017 and officials only updated the district’s asset records on an annual basis thereafter. As a result, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and the common council did not properly monitor delinquent water, sewer and tipping fee balances. The treasurer did not … prescribed by the city code. Town of Morris – Justice Court Operations (Otsego County) The justice collected, … the board did not adopt realistic budgets based on historic trends. The district ended 2019 with $345,000 in …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type … a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of capital … a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). The fund may be used for a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Municipal Audits
… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the … records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by … accurate, up-to-date or timely manner. The general fund balance was understated by $34,270 and the highway fund …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… operations. The Company contracts with a managed service provider to provide IT support and services to the School. … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project … asset-identifying information, such as an asset’s serial number, make and model, location, employee or student …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36