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New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Payments by UnitedHealthcare for … Civil Service and United have made significant progress in addressing the issues identified in the initial audit. United recovered about $500,000 of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… of implementation of the five recommendations included in the initial audit report, Compliance With Special … of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … Program (IEP) development, and placement of students in special education. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35 ). … program. Many Medicaid recipients are also enrolled in Medicare. Under the Medicare buy-in program (Buy-in …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for … responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Criminal History Background … history background checks when hiring unlicensed persons in direct care positions. The audit report concluded that the … made significant progress addressing the issues identified in our original audit. The Department has implemented the one …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… (Department) paid Joia Pharmacy, Inc. (Joia) more than $7.7 million for 50,060 claims on behalf of 706 Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followFacilities Planning Bureau Project Review
… Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts on school … State Uniform Fire Prevention and Building Code (Code) in relation to district construction projects. The Code … Educational Services (BOCES) (collectively referred to in this report as Districts). The Department enforces the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewInvestment Standards
… savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill Text … savings program and the New York achieving a better life experience ABLE savings account program …
https://www.osc.ny.gov/legislation/investment-standardsCornwall Central School District – Information Technology (2021M-83)
… internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … access that include periodically reviewing user access and disabling unnecessary network user accounts. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83City of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Chautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Alden – Town Supervisor (2024M-105)
… Maintain accurate accounting records or prepare monthly bank reconciliations. As a result, the total cash balance in … balances). After we engaged the audit, officials completed bank reconciliations that should have been completed in prior … and Supervisor did not implement corrective actions to address the accounting firm’s audit recommendations. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Grafton – Audit Follow-Up (2013M-113-F)
… Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of … limited procedures, it appears that the Town has not made progress implementing corrective action. Of the two audit …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
The purpose of our review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report released in January 20
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North … released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… America must foster and protect racial and gender equity in the workplace, in company policies and in how it interacts with customers,” DiNapoli said. “When …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… of the four fiscal years 2011-12 through 2014-15, ranging from 20 percent to 26 percent. While authorities may submit … by $4 million (15 percent). The law allows payments from MWBE prime contractors to MWBE subcontractors to be …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-2
… the municipality ( cf . Burnside Coal v City of New York , 135 AD2d 413, 521, NYS2d 703, lv dsmd 71 NY2d 890, 527 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… and file the 2022 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, … did not: Ensure that debit card purchases were approved by the Board. As a result, there was no opportunity for the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32