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Functional MDS – Compliance With the Reimbursable Cost Manual
… To qualify for reimbursement, provider costs must comply with the Manual, which provides guidance to special education … identified $794,219 in reported costs that do not comply with Manual requirements for reimbursement. These costs … Ensure that costs reported on MDS’s annual CFRs comply with Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… disabilities from school districts located in Jefferson, Lewis, Oswego, and St. Lawrence counties. The counties pay … Key Finding For the fiscal year ended June 30, 2013, the personal service costs claimed by BFS that we tested were in … However, we identified $18,012 in other than personal service costs that BFS reported that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualOversight of Industrial Hemp (Follow-Up)
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Oversight of Language Access Services বাংলা (BN) Español (ES) Русский (RU) 简体中文 (ZH-CN) 繁體中文 (ZH-TW) Related Work …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). … is generally the secondary payer and reimburses providers for financial balances not covered by the Plan (typically … Department overpaid health care providers’ Medicaid claims for services also covered by Plans. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense Center, LLC (Marie Pense) on its Consolidated Fiscal Reports (CFRs) were … (RCM). The audit focused primarily on expenses claimed on Marie Pense’s CFR for the fiscal year ended June 30, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… [read complete report - pdf] Audit Objective Determine if the Supervisor … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… Jobs in New York City’s technology sector grew over the … employment in New York City increased by 33.6% (43,430 jobs) from 2016 to 2021 to reach a record high of 172,570 jobs. The city’s private sector lost 3.3% of jobs during this … Jobs in New York Citys technology sector grew over the course …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesVillage of Webster – Audit Follow Up (2012M-110-F)
Village of Webster Audit Follow Up 2012M110F
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fTown of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its … our audit period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program The elected five-member Board, composed of the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Workers' Compensation Board 2018 Annual Audit
The objectives of our examination were to determine whether claims were appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2020-02-21.pdfTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… operations for the period January 1, 2013 through August 31, 2014. Background The Town of Milton is located in … operations for the period January 1 2013 through August 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for the general ($230,000) and highway ($730,000) funds, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Report on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfOpinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind ECEC officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualMuseum or Military Abandoned Property
… 17 Painting by Henry Hintermeister, Untitled [Uncle Sam] 1960 Henry Hintermeister 9 Warren Avenue Tuckahoe, New …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyVillage of Richfield Springs – Justice Court (S9-14-1)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Patterson – Justice Court Operations (2020M-63)
… and identify to whom they should be paid. Make a good faith effort to locate the known payees who posted exonerated …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166