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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and separate … the Town of Newburgh, Orange County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Its mission is to "advance the job opportunities and economic welfare of the people of Seneca County, by actively … provided financial assistance if job creation and economic goals or other terms of the agreements are not met. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectTown of Caledonia – Financial Management (2013M-363)
… through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board comprising a Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Accessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… if the provider inappropriately billed Medicaid for vision services. This audit covered the period January 1, … provides a wide range of medical services, including vision care, to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andMaintenance and Inspection of Event Recorder Units (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of … (Transit) is the largest public transportation agency in North America and one of the largest in the world. As of August 25, 2021, Transit has 6,455 subway …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The … as ED) for all Medicaid recipients, including registered sex offenders. Also, Medicaid must not pay for ED drugs, … for procedures and supplies to treat ED for registered sex offenders. We issued our initial audit report on June 3, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… program (Program) under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program is to help control excessive … of the Program. Our initial audit, covering the period April 1, 2009 through March 31, 2017, examined whether the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightCollection of Fines Related to Tenant Complaints (Follow-Up)
… housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to both owners and tenants. … course of conduct intended to force a tenant out of their apartment. This includes interfering with a tenant’s privacy, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followCity of Little Falls – Budget Review (B25-3-9)
… budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt … in its general, water and golf funds as of December 31, 2025. This debt can include the remaining principal amount of … with employee unions which expire on December 31, 2025. While officials did include additional appropriations …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Monitoring of Select Programs (Follow-Up)
… transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Objective To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs … To determine the extent of implementation of the 12 recommendations included in our initial audit report Rolling Stock Programs Department …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followOptimizing Medicaid Drug Rebates (Follow-Up)
… made in our initial audit report, Optimizing Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. Effective May 1, 2012, the Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 … with end stage renal disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible for Medicare coverage if they meet certain conditions. When …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followPipeline Safety Oversight
… Qualification, Leak Management, Enforcement, and Incident Investigation. Key Findings DPS staff do not verify the … Other Related Audits/Reports of Interest Department of Environmental Conservation: Selected Aspects of Inactive … Site Remediation Cost Recovery (2014-S-14) Department of Environmental Conservation: Collection and Use of Oil Spill …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightPSCH, Inc.
… Board of Directors and executive staff attended a two-day conference which encompassed board meetings and staff … (more than half the total $62,858 spent on the two-day conference), as administrative expenses, including $10,723 … or executive staff, $13,378 for rooms and meals after the conference ended, $2,743 for a sunset cruise, tips and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incOversight of Persons Convicted of Driving While Intoxicated
… 1192 of the Vehicle and Traffic Law, persons sentenced for DWI on or after August 15, 2010 must install an Ignition … Probation and prohibit the driver from starting the car. For the period August 15, 2010 through December 31, 2014, the courts ordered the installation of 2,166 IIDs for offenders under Probation’s supervision. Key Findings Of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The audit … Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, including but not limited to surgical, medical, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissions