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Emergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used enhanced emergency … communication devices. All surcharges are collected by the suppliers and remitted directly to the counties imposing the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has … To determine if the Office of General Services has developed targets and plans to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
The objective of our examination was to determine the appropriateness of New York State Supplemental Program SSP Payments the Office of Temporary and Disabili
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesDiNapoli: State Agency Overtime Hits Record $611 Million
… increase compared to 2012, according to a report released today by State Comptroller Thomas P. DiNapoli. Overtime … increase compared to 2012 according to a report released today by State Comptroller Thomas P DiNapoli Overtime …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period January … Services facilities, 74 local correctional facilities (county jails and New York City facilities), and 429 local … the State and the timely response to complaints and inmate grievances. The Commission receives more than 4,000 …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… budgeted amount. The costs are reported via an annual Consolidated Fiscal Report (CFR), which is commonly used by … service providers’ financial activity. According to the Consolidated Fiscal and Reporting Manual (Manual), OASAS …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
New York State Comptroller Thomas P DiNapoli announced the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after DiNapolis office uncovered her criminal behavior
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … members. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug program. From … To determine if CVS Caremark appropriately invoiced drug manufacturers and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSecurity Over Electronic Protected Health Information (Follow-Up)
… Over Electronic Protected Health Information (2014-S-67). Background Our initial audit report, which was issued on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly … in this review. Other Related Audits/Reports of Interest Office of Information Technology Services: Security and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… special education provider located in Utica, New York. UCP provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingDiNapoli Halts $24 Million in Suspicious Tax Refunds
… more than $24 million in questionable personal income tax refunds so far in 2014, after finding 7,482 improper … state bills prior to payment, including personal income tax refunds. The majority of questionable returns were filed … or understated income. Questionable personal income tax refunds stopped to date include: Reason for Stopping Tax …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability were not completed. Student … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… amount of the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Gouverneur Central School District – Financial Management (2016M-351)
… was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The … the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by federal … approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Accounts Payable Advisory No. 31
… charges for utilities: Category Account Code Description Electricity 52001 Electricity Commodity 52002 Electricity Transmission Gas Commodity 52020 Methane 52021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsSecurity Over Electronic Protected Health Information
… Institute (Institute) is properly safeguarding its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost … The Institute is a comprehensive cancer treatment and research complex located in Buffalo, New York. To support …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-information