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Medicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. … referred to as “duplicate CINs”) during the time they are in receipt of benefits. Consistent with the Department’s … at a time. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… June 30, 2015, NYSARC reported approximately $61.8 million in reimbursable costs for the SED cost-based programs. During … fiscal years ended June 30, 2015, we identified $1,311,070 in reported costs that did not comply with the RCM’s … be disallowed. These ineligible costs included $791,114 in personal service costs and $519,956 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Programs should check I-STOP and, with a patient’s consent (as required by federal law), seek coordination of … providers to coordinate patient care even without patient consent, and to remove the federal confidentiality … asked at least once during treatment to sign a consent form to coordinate care with the recipient’s opioid …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programLead Poisoning Prevention Program
… in creating programs to address lead-poisoning prevention requirements and provide case management and follow-up services for children based on their … Services can range from nutritional and risk education to environmental investigation to determine the source of the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programState Agencies Bulletin No. 1781
… Clothing Allowance. Affected Employees Employees in the Operational Services Unit (OSU) – BU03 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/05/2019, or … paychecks dated 12/11/2019. Eligibility Criteria Employees in Bargaining Unit 03 on 10/01/2019 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2350
… CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: All employees in the Administrative Services Unit (ASU) Bargaining Unit 02 … Work-Related Clothing Allowance may be processed beginning in Administration Pay Period 11L, paychecks dated 09/10/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1965
… Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or … paychecks dated 12/22/2021. Eligibility Criteria Employees in Bargaining Unit 02 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … the Secretary-Treasurer deposited District collections in a timely manner, performed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the … Audit Summary The Board did not obtain annual audits in a timely manner or ensure the Treasurer filed all AFRs … did not complete fiscal year 2023 and 2024 annual audits in a timely manner. Specifically, the CPA firm completed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Mattituck Fire District – Claims Audit (2025M-48)
… claims from being paid. A proper claims audit ensures that all claims are subjected to an independent, thorough and … and approved. Generally, the Board must audit and approve all claims against the District before directing the … $1.5 million. Audit Summary The Board did not ensure that all nonpayroll disbursements were appropriate, adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … 2025 Understanding the Audit Area Operating a fire company in accordance with its Certificate and providing adequate … apparatus and emergency equipment for use by the Company in the protection of individuals and property from injury, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… [read complete report – pdf] Audit Objective Did Commack Union Free School District (District) officials identify, report and implement needed remediation to reduce lead … (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Southwestern Central School District – Claims Audit (2025M-34)
… claims against a school district before they are paid or appoint a claims auditor to assume the board’s powers and … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s … (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief fiscal officer, is …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Lawrence Union Free School District – Financial Management (2025M-115)
… report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) … Did the Lawrence Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Horseheads – Information Technology (2025M-109)
… of a contingency plan can paralyze a town’s operations. In the event of a successful attack, security awareness … loss or other issues, by preparing personnel to respond in a practiced and cohesive way. These measures are essential … financial loss and ensure critical functions continue. In calendar year 2024, the Town paid an outside IT vendor …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Cato – Supervisor’s Records and Reports (2025M-141)
… adequate oversight. The lack of oversight resulted in errors and deficiencies in the Town’s accounting records remaining undetected and … These errors and deficiencies included $348,817 in receipts and $744,572 in disbursements that were not …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141