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City of Yonkers – Budget Review (B6-16-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key … City of Yonkers Budget Review B61610 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… complete report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for … Determine whether City of Mount Vernon City officials provided proper oversight …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163City of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of $23,074. Based on the results of our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Reimbursement of Social Services Costs (2013MS-3)
… of costs related to the administration of social services programs for the period January 1, 2011 to December 31, 2012. Background The Department of Social Services (DSS) incurs both direct and indirect program costs in the administration of social services programs and a portion of these costs are …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… counties: Chemung [pdf] , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a formalized plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Lockport - Budget Review (B19-1-7)
… independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as amended … appropriate any fund balance as a financing source in the 2020 general, water, sewer, or refuse fund budgets and … therefore it is likely these CBAs will be in place in 2020. The City is appealing an arbitration ruling which …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7City of Newburgh – Budget Review (B19-6-11)
… payments does not include appropriations for budgeted layoffs in 2019, and may not be sufficient if the layoffs do not take place until 2020. The budgeted $50,000 … may be underestimated by up to $291,000, based on proposed layoffs. The proposed $581,000 in contingency appropriations …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Managed Care Payments to Unenrolled Providers (Follow-Up)
… The objective of our initial audit, issued on June 4, 2024, was to determine whether Medicaid MCOs violated federal … Act, the audit found weaknesses in these controls. These problems led to over $1.5 billion in improper and … DOH officials made some progress in addressing the problems we identified in the initial audit report. For …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followMedicaid Program – Claims Processing Activity April 1, 2025 Through September 30, 2025
… payments; and $276,436 was paid for inpatient and clinic claims that did not comply with Medicaid policies. As …
https://www.osc.ny.gov/state-agencies/audits/2026/06/17/medicaid-program-claims-processing-activity-april-1-2025-through-september-30-2025Improper Payments Related to the Center of Excellence for Cancer Program
… Anthem Blue Cross (Anthem) administers the Empire Plan’s Hospital Program, which provides coverage for inpatient and outpatient services provided by a hospital, skilled nursing facility, or hospice. … expenses under the Cancer Program, including hospital services typically paid by Anthem. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programCortland County - Financial Management and Reporting (2019M-162)
… oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will … key financial positions within a reasonable timeframe. Address deficiencies identified in previous audits to ensure …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Department management failed to establish the correct payment rates on its eMedNY claims processing system and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Obesity and Diabetes Prevention Programs
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followEnforcement of the Mitchell-Lama Surcharge Provisions
… requirements related to income limits, family size, and apartment size prior to taking occupancy of the apartment. … a surcharge, up to a maximum of 50 percent, to the monthly rent or carrying charge. Payment of surcharges is a legal … from uncollected surcharges can result in an increase in rent or carrying charges for all tenants. Such an increase …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsSelected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure that … 1, 2014 to September 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the Metropolitan … To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … 1, 2011 through March 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-center30% New York State Initiative
… cited difficulty sourcing eligible products from farms and distributors and 41 (16%) raised concerns over the cost of … to eligible foods by connecting SFAs with suppliers and distributors or developing other resources to assist with …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … home. OPWDD contracts with three entities within the Young Adult Institute Network (YAI Network) to provide FSS in the … included in our initial audit report Oversight of Young Adult Institute Incs Family …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-follow