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Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Burke – Fiscal Oversight (2016M-277)
… operations for the period January 1, 2015 through June 30, 2016. Background The Town of Burke is located in Franklin … five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … operations for the period January 1 2015 through June 30 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277City of Saratoga Springs – Financial Condition (2012M-201)
… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … condition of the water and sewer funds has improved during our audit period, the water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Case Management (Follow-Up)
… 2021-N-9 ). About the Program The New York City Department for the Aging (DFTA) promotes, administers, and coordinates … data, there were over 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts with community-based organizations (providers) to provide …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority … are addressed. The audit covered the period January 2019 to October 2023. About the Program The New York State Thruway … the mainline from the New York City line at Yonkers to Buffalo and the Erie Section. There are an additional five …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Objective To assess the extent of implementation of the three … (Report 2021-S-15 ). About the Program OMH’s mission is to promote the mental health of all New Yorkers, with a … local governments and non-profit agencies. OMH has sought to reduce the capacity at its inpatient facilities and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… The Slaterville Springs Fire District is a district corporation of the State, distinct and separate from the Town … example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial … did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialAssessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … it has not been making sufficient efforts to collect all of the penalties owed. WCB does not take any enforcement … the carriers without any follow-up collection efforts. As of October 18, 2011, there were 26,981 HP-1 penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… appropriations and research grants. Reported expenditures for the fiscal year ended March 31, 2013 totaled $76.3 … taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia personnel. In addition, … was not receiving the ownership and royalty rights for certain patented technologies developed on its premises …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followYouth Facility Chargeback Rates to Localities (Follow-Up)
… the user manual are available to staff who are responsible for calculating the annual chargeback rates; an electronic … officials reiterated that they will not be revising rates for 2006 or 2007 or rebilling localities for those years. Key Recommendation Officials are given 30 …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … issued on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for … 2006 through 2011, to organizations that provide certain home health care services to Medicaid recipients. The …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followHourly Based Information Technology Services
… In November 2012, the Division of the Budget and OGS jointly implemented the HBITS contracts to create a cost- and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… value is assessed. DOF uses the Computer-Assisted Mass Appraisal system (CAMA) for property tax valuations. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims containing a severe malnutrition diagnosis
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, … did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Lakeland Fire District – Travel and Conference Costs (2013M-145)
… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … in northeastern New York State and has a population of approximately 51,600. The County is governed by the County …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46