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Nursing Home Surveillance
… in nursing homes. This audit covers the period January 1, 2012 through September 17, 2015. Background The … acts as an agent for the federal government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… data submissions. The audit covers the period January 1, 2014 through September 30, 2015. Background MCOs are …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemOversight of School Fire Safety Compliance
… private, charter, and Board of Cooperative Educational Services (BOCES) school building must be inspected annually … did not complete the required number of fire drills, and emergency evacuation plans at six schools did not include … observed several violations and deficiencies, including: electrical hazards such as overloaded power strips and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceArrochar Meats, Inc.
… Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers totaling $94,610 related …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incLegal Aid Society
… into a $236,512,842 contract with Legal Aid. Legal Aid is comprised of a Civil Practice, a Criminal Practice, and a … professional skepticism by monitoring to ensure Legal Aid is meeting the terms and conditions of the contract. Consider …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine … To determine what workforce development programs and services State …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and recommendations related to Sunnyside Manor outside of the unauthorized bank account, see the full … the plan for corrective action. Key Findings Sunnyside Manor’s Board held a checking account, separate from the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellLinkNYC Program Revenues and Monitoring (Follow-Up)
… of the 18 recommendations included in our initial audit report, LinkNYC Program Revenues and Monitoring (Report 2019-N-5 ). About the Program The New York City Office … in addressing the issues identified in our initial audit report. Of the initial report’s 18 recommendations, seven …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followOversight of New York State Forest Tax Programs (Follow-Up)
… included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program New York State’s land area of 30.2 million acres comprises … both healthy forests and a stable forest economy, in 1974, New York enacted Real Property Tax Law 480a – a tax incentive …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to … pays Medicaid providers using the FFS or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careCity of Lockport – Budget Review (B21-1-9)
… the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described … of $13,242,097 which complies with the tax levy limit. Key Recommendations Carefully monitor revenues and …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the aircraft. Under … General Counsel on behalf of FPPA said: “The 737 MAX crashes were catastrophic tragedies. As shareholders, we sued …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result, 23 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Evaluation and Management Services (Report 2006-S-11) and a follow-up to this audit (Report 2007-F-41). Background The … $4,999,636 and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service … last time we followed up on the issue, United completed a major project to review claim payments for E/M services and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… sloped access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Rutland – Water and Sewer Charges (2025M-30)
… process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts billed were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… overtime costs of water treatment plant (WTP) employees. Key Findings Village officials did not properly approve, … corrective action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Serven Volunteer Fire Company – Board Oversight (2024M-97)
… Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to ensure financial activities were … Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Panama Central School District – Procurement (2024M-73)
… or New York State General Municipal Law (GML) Section 103, which generally requires purchase contracts that exceed … were adhering to the procurement policies and GML Section 103. The claims auditor also relied on other District … complied with the procurement policies and GML Section 103. Recommendations The audit report includes four …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73