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Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care

… the Department, through its Medicaid claims processing and payment system (eMedNY), pays providers directly for services … through FFS. Medicaid FFS claims are subject to various payment controls through the eMedNY system. For example, …

https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-care

Security Self-Assessment: Questions – Information Technology Governance

… Contracts and Service Level Agreements for IT Services 4a Do contracts and SLAs for IT services specify the level of … created for each user where applicable? Yes No N/A 7c Do any accounts exist that cannot be tied to an authorized … and describe how each is enforced: Online Banking 8a Do you have an online banking policy? Yes No N/A …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Town of Pelham - Information Technology (2019M-77)

… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Hudson City School District – Information Technology (2020M-157)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Sackets Harbor Central School District - Information Technology (2019M-208)

… Develop a written disaster recovery plan. Sensitive information technology (IT) control weaknesses were communicated …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Ulster County Probation Department – Restitution Payments (S9-20-8)

… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8

Mount Morris Central School District – Claims Auditor (2022M-131)

… had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Inspecting Highway Bridges and Repairing Defects

… Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected highway … MTA's LIRR and B&T generally must inspect 12 bridges and one tunnel that they operate once every 24 months. The … of 116 flags, we noted that nine B&T Safety Flags and two Department Safety Flags on LIRR bridges remained …

https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… including reviewing canceled check images, auditing claims on a monthly basis and annually auditing the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Westhill Central School District – Information Technology (2021M-32)

… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not … assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m