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Procurement Practices

… that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements … selection that includes evaluating parts and materials price lists for custodial equipment maintenance and repair …

https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practices

Accuracy of Reported Cost Savings

… of the New York State Medicaid program by preventing and detecting fraudulent, abusive and wasteful practices, and to recover improperly expended Medicaid funds while …

https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savings

Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)

… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …

https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4

Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)

… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' net available monthly income. Many Medicaid nursing home recipients have income from Social Security, …

https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid

Town of Cherry Valley – Budget Review (B25-4-7)

… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …

https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7

Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013

… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …

https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31

Contracts for Personal and Miscellaneous Services (Follow-Up)

… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … have a requirement to periodically assess whether existing personal and miscellaneous service contracts were still … necessary goods or services. We estimated that by reducing personal and miscellaneous service contract costs by 10 …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-follow

Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014

… Purpose The purpose of this performance audit is to determine whether the … its assessable expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our audit … The purpose of this performance audit is to determine whether the Workers …

https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014

Medicaid Payments for Excessive Dental Services (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … of implementation of the six recommendations included in our initial audit report Medicaid Payments for Excessive …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-follow

Safety of Infrastructure (Follow-Up)

… (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting and repairing any … that many infrastructure issues existed throughout the park system. As of October 2010, there was a backlog of over …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-follow

Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023

… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from April 2023 … DOH’s eMedNY computer system processes claims submitted by providers for services rendered to Medicaid-eligible …

https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023

Herkimer County – Court and Trust Funds (2023-C&T-2)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through …

https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2

Cayuga County – County Bridge Maintenance (S9-13-4)

… 31, 2011. Background The County covers 692 square miles and has approximately 80,000 residents. The County is … The Department is responsible for the maintenance and repair of 42 County-owned bridges. It is not fiscally … does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4

Village of Greenwich – Justice Court Operations (2014M-023)

… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Medicaid Program – Improper Payments for Brand Name Drugs

… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name …

https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs

College of Optometry – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.  The audit covers the … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to … the Highway Superintendant maintained adequate perpetual fuel inventory records for most of our audit period that included the amount of gasoline and diesel fuel purchased and consumed. Effective May 2012, the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)

… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate persons … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

East Ramapo Central School District – Budget Review (B21-5-4)

… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) … The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4

Rockland County – Budget Review (B22-6-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9