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Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… owner’s family, the State paid $68,483 in medical benefits on their behalf. The Provider received over $22,000 in … non-Medicaid-enrolled providers to render services, and on its claims to Medicaid identified a different, authorized, … claims system and bill over $700,000 in Medicaid claims on behalf of 55 providers. Further, we identified five …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… fixed fees, as opposed to the cost-based rates established through CFR-reported financial information. In addition, TOTS operated an Infant/Toddler Early … 2017, we identified $182,856 in reported costs that did not comply with the requirements in the RCM and/or CFR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order … NY – the State’s program for pursuing energy efficiency in certain New York State government buildings while … growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish broader State …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… the MTA Board. Rule violations can include fare evasion, smoking, or interference with the movement of a transit …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followHomeless Housing and Assistance Program – Project Selection and Maintenance
… From the inception of the program in 1983 through State Fiscal Year 2015-16, the State has appropriated $974.5 million for HHAP for the development of 17,768 units of housing. For State Fiscal Years 2016-17 and 2017-18, $63 million was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceOperational Training and Medical Assessments of Train Crews (Follow-Up)
… how to deal with emergency situations. Training for all positions is conducted both in the classroom and in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followSUNY Bulletin No. SU-385
… Incentive Program payment. Affected Employees: Employees in the Institutional Services Unit (BU04) and the … effective beginning 12/04/2025 and may be paid beginning in the Administration Pay Period 19 Lag checks dated … to receive the Preceptor Incentive Program as outlined in SUNY Bulletin No. SU-370 are entitled to an increased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentState Agencies Bulletin No. 2094
… displaying only the last 4 digits. PS Query Changes All existing queries that return the Direct Deposit Account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Agencies Bulletin No. 2094.1
… field only. The Routing Number will continue to display in full. The Review Paycheck > Paycheck Deductions panel will … Type, Bank ID, and Amount will continue to display in full. Direct Deposit User Security Changes Users may be … users assigned this role will have access to view the full, unmasked Account Number on the Request Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingRiverhead Central School District – Financial Operations (2025M-64)
… to the Board were between 60 and 107 days after month’s end. For example, the July 2022 reports were provided to the … practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Wethersfield – Capital Project (2025M-46)
… 25 acres of land. Audit Summary The Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: Develop and adopt a written multiyear capital plan. … and follow a capital project budget. Because the Board did not properly plan for or manage the Department building …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. Every … coverage from 10 vendors totaling $203,097. When officials do not seek competition for professional services, they lack …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include instructional school … their children. In addition, properly informing parents can also help to avoid any unnecessary panic that an actual … are included in Appendix C. The Board of Education (Board) has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Greenburgh Central School District – Procurement (2024M-147)
… oversight of awarded contracts? Audit Period July 1, 2022 – August 31, 2023 Understanding the Audit Area School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147West Irondequoit Central School District – Emergency Drills (2025M-85)
… steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and operation of the … in an emergency. Responsibilities for the emergency drills are delegated to various District officials as detailed in … District officials cannot ensure that staff and students are prepared for emergencies. Additionally, without properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation … officials did not adequately monitor fuel inventory for loss, waste and misuse. Because no one accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … Did Village of Youngstown Village officials maintain leave records and make payroll payments that were accurate …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Industrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … good business practices and, therefore, included as a part of our review. 1 Chapter 563 of the Laws of 2015. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, damaged … activities. Furthermore, the company has an increased risk of theft, waste and abuse of company's resources. From January 1, 2024, through July …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1