Search
ADAPT Community Network - Compliance With the Reimbursable Cost Manual (2017-S-86)
To determine whether the costs reported by ADAPT Community Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s86.pdfOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfTown of Greenville – Tax Collector (2020M-81)
… complete report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. Background … The purpose of our audit was to examine selected Town financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as … for the same services under both the old and the new (APG) payment methodologies. Furthermore, we identified 56,241 … payment and needed to be reprocessed using the new APG methodology. We made five recommendations to the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followDivision of Housing and Community Renewal Bulletin No. DH-133
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with … The purpose of this bulletin is to provide the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with … The purpose of this bulletin is to provide the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Operational Training and Medical Assessments of Train Crews
… and implemented training and retraining programs for train crews to ensure safe train operations; ensured that train crews are medically fit; and periodically monitored … and implemented training and retraining programs for train crews to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsHealth and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followDivision of Diversity Management
… The Division of Diversity Management supports the Comptroller’s commitment to providing a leadership model … The Division of Diversity Management supports the …
https://www.osc.ny.gov/about/division-diversity-managementOversight of Transportation Services and Expenses (Follow-Up)
… for parolees (Community Supervision), as well as a Central Office. Its work requires a diverse fleet of both passenger … trucks) and large transportation (e.g., inmate buses, tractor trailers) vehicles. Many of DOCCS’s employees operate … assigned vehicles. Five facilities as well as Central Office and Community Supervision exclusively use a …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followHomeless Outreach Services in the New York City Subway System (2018-S-59)
To determine whether the Metropolitan Transportation Authority and the New York City Department of Homeless Services have appropriate oversight and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s59.pdfTown of Milan - Town Clerk/Tax Collector (2018M-257)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and … 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) in a timely manner. The Town Clerk (Clerk) improperly assessed $1,650 in Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfSafety of Seized Dogs (2017-S-49)
To determine if the Department of Agriculture and Markets adequately oversees the seizure of dogs to ensure their safety and protect the rights of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s49.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Purpose To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), Office of Children and Family Services (OCFS), Office of Mental … To determine whether the costs reported by GatewayLongview Inc Gateway to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incMedicaid Program: Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State (2022-S-42) 180-Day Response
To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s42-response.pdfCollege of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate procurement for the … The objective of our examination was to determine if the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Claims for Lengthy Acute Care Admissions (2010-S-30). Background Medicaid is a federal, state, and local government-funded program that … Claims for Lengthy Acute Care Admissions (2010-S-30) Department of Health: Medicaid Claims Processing Activity …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdf