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DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… A national drug and alcohol treatment provider was able to collect $3.9 million … largest programs for the prevention and treatment of alcohol and substance abuse, signed a five-year $47.6 million … to provide outpatient, inpatient, and residential drug and alcohol addiction treatment services at several facilities in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, … Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Empire BlueCross BlueShield: Selected … Empire processes and pays claims for hospital services in accordance with agreements Empire negotiates with member … Key Finding Empire officials made considerable progress in implementing the recommendations we made in our initial …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfOpinion 2006-2
… et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval … district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article 12-A, the … of the improvement must be set forth in the notice of hearing (Town Law § 209-d[1]). Since there is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Cohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego … to control costs and make changes to their operations that could increase student participation and generate more …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Minerva Central School District – Payroll (2016M-18)
… through November 30, 2015. Background The Minerva Central School District is located in the Town of Minerva in Essex … Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an … Minerva Central School District Payroll 2016M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and … Piseco Common School District Claims Auditing 2015M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Groton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest rate quotes to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238State Contract and Payment Actions in October
… Office of General Services – Design & Construction $9.5 million with Stalco Construction Inc. to rehabilitate the … plan upgrades at Harriman State Park in Orange County. $1.5 million with ADP Group Inc. for Camp Junior building … gaming revenue distributions for the del Lago Resort and Casino, Rivers Casino and Resort, Tioga Downs Casino, and …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberOpinion 96-16
… ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town … since the town may not use the proceeds from the proposed sale for the construction of a new town hall pursuant to … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Avoca Central School District – Separation Payments (2015M-273)
… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Asset Forfeiture Escrow Fund
… Law and Rules (CPLR) Section 1349 and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture under … This law took effect on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundFinancial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitState Comptroller DiNapoli Releases Municipal & School Audits
… Rapids Fire Company – Credit Cards (Niagara County) Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) lacked … the clerk did not prepare bank reconciliations or compare known liabilities to reconciled bank balances and …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided … Determine whether the Eden Central School District District Board of Education Board and District officials provided …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Schoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19