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Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled inspections and maintenance. While inspections were usually performed on … for improvement because this was not always the case. We recommended that Transit and Railway monitor when …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followMaine-Endwell Central School District – Financial Condition (2013M-49)
… in revenues than budgeted. Most of this shortfall was from State aid and interest earnings. The effects of the revenue … was in salaries and benefits, which should be budgeted on established salary schedules and therefore should not have … significant variances. Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland in … elected five-member Board of Fire Commissioners, receives on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state insurers. General fund budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Inspecting Highway Bridges and Repairing Defects
… NYSTA must notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks … must be approved by a licensed professional engineer. As of July 2012, NYSTA records show it owns 792 bridges. Between … with flagged conditions and DOT was not always notified of red flags within one week, as required. The initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of … Key Finding Department officials made some progress in addressing the problem we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTioga County – Social Service Contracts (2023M-162)
… and monitoring details). Seven contracts were executed, on average, 34 days after services commenced. As a result, … measures are met. Negotiate price reductions based on current contract terms. County officials generally agreed … corrective action. Appendix B includes our comment on an issue officials raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Hammondsport Central School District – Multiyear Planning (2024M-54)
… a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves … or annual contributions for each reserve; gains or losses on the sale of investments or detail the total interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Food Metrics Implementation (Follow-Up)
… regulations, establish guidelines, and provide training on New York State food purchasing to agency personnel … contained errors in the calculation of reported purchases. Key Finding OGS officials have made significant progress in … The two prior audit recommendations have been implemented. Key Recommendations None Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followCollege of Plattsburgh – Selected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million … pursuits, responsible citizenship, and ethical life based on a strong foundation in the liberal arts. The …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Medicaid service limits. For example, Medicaid limits dental exams to two times per year, yet we found Medicaid reimbursed a clinic for 41 dental exams (totaling $2,771) for one patient over three …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessSodus Center Fire District – Board Oversight (2017M-108)
… Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of the State, … and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial … operations without providing independent oversight. The Treasurer made $15,943 in questionable payments to himself …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… by the Department of Labor (Department) were appropriate; and (ii) the Department recouped overpayments from New York State employees based on our current and prior year data analytics. Background As part of our … December 31, 2017. We also used data analytics to identify and facilitate the recovery of previous overpayments due and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Security Over Critical Information Systems (Follow-Up)
… ). Background Our initial audit report, which was issued on July 19, 2017, determined whether the security controls over critical State Education Department (Department) information systems … in this review. Other Related Audit/Report of Interest State Education Department: Security Over Critical …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… met its obligations for conducting background checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, … and 14 months while their background checks were pending. Key Finding We found that the Department has made significant … one recommendation contained in our original audit report. Key Recommendations None Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Office (Office). Our initial report, which was issued on July 29, 2016, found that while 9,604 offenders overseen … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… the college found an additional two accounts that were not on the list. These findings point to weaknesses in the … funds were not used for their intended purposes. Key Finding We found MEC officials made progress in … prior audit recommendations were partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followCity of Fulton – Fiscal Stress (2013M-310)
… the Council has adopted budgets that have routinely relied on the appropriation of fund balance as a financing source, … funds that the City should maintain. Reduce reliance on fund balance as a financing source and continue to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Outstanding Violations (Follow-Up)
… (Report 2010-N-5 ). Background Our initial report, issued on December 1, 2011 found that New York City Department of … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSagaponack Common School District - Fund Balance Management (2018M-53)
… Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 … level and conditions under which each will be used. Key Recommendations Use surplus funds as a financing source … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… as signed leases, and one project application were not on file. Officials did not adequately monitor projects to … toward their goals. Officials did not impose penalties on businesses in cases where projects failed to create or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval