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Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxTown of Lockport – Justice Court (2018M-36)
… and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and unreliable, the Court’s bail amounts were understated for the current Justices by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Examination of Sunset LG Realty, LLC
… bonuses and other compensation paid to Sunset employees. Key Findings We found Downstate approved reimbursements to … Assistant Facilities Program Coordinator. Based on our audit, the New York State Joint Commission on Public … and resigned from his position on December 11, 2017. Key Recommendations Ensure employees understand and comply …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the … generating all of the Supervisor’s reports to the Board. Key Recommendations Properly oversee individuals with …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… ( 2010-S-34 ). Background Our initial report, issued on July 29, 2011, determined that while Transit has a number … to be too low for a ridership of 2.3 billion annually. Key Finding The MTA-Transit officials have made some progress … were partially implemented, and one was not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followCentral Valley Central School District – IT Asset Management (S9-22-7)
… (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track … Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One Chromebook … a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… ). Background Our initial audit report, which was issued on January 5, 2015, determined that, for the 27-month … paid and take any necessary corrective actions. Key Finding Department officials have made some progress in … two were implemented and one was not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followSelected Aspects of the Dam Safety Program (Follow-Up)
… 2006-S-61). Background The initial audit report, issued on March 11, 2008, examined the actions Dam Safety officials … or mitigate the adverse consequences of a dam failure. Key Finding Department officials made substantial progress in … were implemented, and three were partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followEast Hampton Housing Authority – Board Oversight (2017M-33)
… qualified individuals, manages 93 housing units located on three properties in the Town and purchased a fourth … affordable housing program totaled $745,802 in 2015. Key Finding The Board and Authority officials have not … Bank reconciliations were not properly performed. Key Recommendation Adopt written policies to ensure that the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … response letter. … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Islip Housing Authority – Cash Disbursements (2017M-167)
… for the 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims … and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations Ensure that the individual(s) auditing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Wantagh Fire District – Payroll (2013M-176)
… 2012 expenditures were approximately $6.1 million. Key Finding Internal controls over payroll ensured that the … leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate steps to correct employees maximum leave accruals based on the limits placed on accumulated leave balances as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County – Motor Vehicle Oversight (2015M-314)
… which the motor pool is allotted approximately $2 million. Key Findings County officials maintained a perpetual vehicle … when vehicles are no longer suitable for County business. Key Recommendations Ensure that all vehicles are included on the County’s inventory listing and conduct a physical …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Webster Central School District - Financial Condition (2018M-109)
… fund balance remained within statutory limits. Key Findings District officials appropriated nearly $28 … 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the District’s fund balance … real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Akron Central School District - Financial Management (2018M-195)
… managed the District’s general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance … levy and used reserves to pay for related expenditures. Key Recommendations The Board and District officials should: … in compliance with statute. Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Olean City School District – Reserve Funds (2022M-187)
… reserve funds and maintained them at reasonable levels. Key Findings The Board and District officials properly … for operations and/or need creates an undue burden on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187