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A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdf2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdf2017-2018 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2017 through September 30, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-17-18.pdf2018-2019 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2018 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-18-19.pdf2019-2020 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2019 through September 30, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-19-20.pdfIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… order system required in its bylaws. The Audit Committee’s audits only included a review of cash disbursements. The … Implement a purchase order system. Conduct quarterly audits of all financial activity and records. Prepare formal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… For a copy of the audit, visit: http://osc.state.ny.us/audits/allaudits/093012/11s13.pdf . DiNapoli referred the … and improper use of taxpayer funds in a recent series of audits and investigations of special education providers, … recovery of over $3 million. His office has completed 23 audits of preschool special education providers, finding …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Library’s financial operations and whether officials accurately paid employees for leave time.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool.pdfVestal Fire Department – Financial Activities (2014M-265)
… The Board and Committees failed to perform adequate annual audits. The Financial Secretaries did not approve vouchers in … and financial requirements. Perform thorough and timely audits of the financial records on an annual basis. Authorize …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Mentz – Board Oversight (2016M-403)
… for that year by $4,260. The Board did not perform annual audits of the books and records of Town officials or … or properly override, the property tax cap. Conduct annual audits of the records and reports of all Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Cortland County - Financial Management and Reporting (2019M-162)
… Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting … timeframe. Address deficiencies identified in previous audits to ensure the accuracy of the accounting records. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… benefit your municipality or school district (for example library or cemetery trusts), will be reported as either a …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… to oversee the clerk’s operation by conducting annual audits. Sheppard, meanwhile, failed to pay her taxes, track … DiNapoli recommended that the town ensure that: Annual audits are routinely conducted; The board provide frequent … can be viewed here: http://www.osc.state.ny.us/localgov/audits/towns/2015/depeyster.htm . Statewide, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsNorth Greenbush Common School District – Claims Auditing (2022M-112)
… Key Recommendations Ensure the appointed claims auditor audits and approves the claims before payment. If a claims auditor is not appointed, ensure the Board audits and approves claims. Request and receive signed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… were maintained, they did not ensure required annual audits were completed and annual update documents (AUD) were … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Information Technology Audits
… 2023 2022 2021 Information Technology Audits - 2023 BOCES Cattaraugus-Allegany-Erie-Wyoming BOCES … Remsen Village of Wappingers Falls Information Technology Audits - 2022 BOCES Delaware-Chenango-Madison-Otsego BOCES …
https://www.osc.ny.gov/local-government/audits/information-technology-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… this database would be important. DiNapoli’s cybersecurity audits of state agencies and public authorities have found … several common technical weaknesses and risks across its audits, such as entities’ misunderstanding of security risks, … released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… are detailed in the full audit here www.osc.state.ny.us/audits/allaudits/093015/14s37.pdf . Background There are … education providers in the state. In June 2012, after his audits uncovered waste, fraud and abuse of special education … to SED by every preschool special education provider. The audits have continued to find improper use of public funds …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-provider