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Town of Patterson – Justice Court Operations (2020M-63)
… were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not … and return the bails to them. Review pending cases listed on monthly and annual DMV reports to ensure their status is … of our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Real Estate Portfolio
… Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the … also whether the Department had developed formal processes to minimize the risk of unauthorized disclosure of such …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – … agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state … March 31. Along with each Annual Report, the state may submit an Interest Calculation Cost Claim requesting federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actTown of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58)
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties, including all...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s58.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesBus Wait Assessment and Other Performance Indicators
… actions. The audit covers the period January 1, 2015 to July 5, 2018. About the Program The MTA has six constituent … WA is the percentage of bus arrivals that occur within 3 minutes of the scheduled interval time during peak periods … the statistic; ridership on the weekends is approximately 2.2 million. While the MTA has methods to address WA …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsMedgar Evers College – Controls Over Bank Accounts
… adequately assured that all Medgar Evers College MEC bank acc …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsLehman College – Controls Over Bank Accounts
… of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman … the Vice President of Finance and Administration at each college to ensure that each bank account complies with …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, … 1.1 million members. The Department contracted with United to administer the Empire Plan’s prescription drug program …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesHow to Conduct a Vendor Responsibility Review
… a vendor is awarded a contract worth $250,000 for an IT project. The vendor pays another firm $125,000 to write … designations before responding to a FOIL request, but it does not automatically exempt them. More Information The … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination … Before …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 91-3
… to highway equipment, the highway superintendent controls how, when and where highway equipment is to be used so long … the use of highway equipment in the sense of directing how, when and where it is used, the town board concurrently …
https://www.osc.ny.gov/legal-opinions/opinion-91-3XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingEnhanced Reporting – Enhanced Reporting
… … A complete guide to enhanced reporting It explains all the important features that you use to report employees earnings and days they worked to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingCollection and Use of the Motor Vehicle Law Enforcement Fee
… insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. … attorney's offices to combat motor vehicle theft and insurance fraud. The State Police uses Fee revenue to fund …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132