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Travel and Entertainment Expenses (2013-S-47)
To determine whether the expenses incurred by Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s47.pdfMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18), 90-Day Response
To determine whether the Department established adequate controls over inpatient claims for recipients who were transferred between merged or consolidated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s18-response.pdfMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18)
To determine whether the Department established adequate controls over inpatient claims for recipients who were transferred between merged or consolidated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s18.pdfOpinion 97-2
… this instance, the community rating methodology appears to result in former school board members not receiving a premium …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Dolgeville Central School District – Fuel Monitoring (2023M-175)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 employees $198,716 in overtime for emergency, … to adhere to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … district … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsHamburg Central School District - Continuing Education (2019M-11)
… complete report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly accounted … Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured … officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … with competitive bidding requirements and/or the District’s purchasing policy and procedures for 65 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mMain-Transit Fire Department – Credit Cards (2024M-77)
… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … written policies or procedures to clarify the types of discretionary spending (meals, entertainment or gifts) … Department officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Rockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfEaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/eaton-number-one-fire-district-2024-4.pdfUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60) 180-Day Response
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60-response.pdfMoriah Central School District - Medicaid Reimbursements (2019M-64)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-64.pdfWhitehall Central School District - Medicaid Reimbursements (2019M-42)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/whitehall-2019-42.pdfUnitedHealthcare - Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60)
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60.pdfMayfield Central School District – Medicaid Reimbursements (2019M-149)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2019-149.pdfCorinth Central School District - Medicaid Reimbursements (2019M-129)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/corinth-2019-129.pdfNiagara Charter School - Information Technology (2018M-172)
Determine if personal, private and sensitive information on, or accessed by, the School’s information technology assets is properly safeguarded and accessed.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-charter.pdf