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Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… community centers. Pursuant to State Education Law, special education providers (including Metro Therapy) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… remains in compliance with the statutory limit. Review all reserve balances and transfer overfunded amounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the prudent and economical use of … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, … maintained in compliance with statutes. Stop raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities … from December 1, 2008 through May 29, 2013. Background The Medicaid program reimburses outpatient services using the APG … surgery centers on September 1, 2009. Key Findings Medicaid made $32.1 million in actual and potential …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessVillage of Mexico – Financial Management (2023M-170)
… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Lisbon – Financial Condition (2012M-202)
… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… , Noise in New York City Neighborhoods , released today by State Comptroller Thomas P. DiNapoli. The report maps noise … said. "This report gathers data that could be used by state and city agencies to focus noise control efforts more … on noise provide useful information that enables city and state agencies to improve the quality of life for residents …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualVillage of East Hampton – Information Technology (2015M-187)
… Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… (Report 2021-S-36 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH … considered purchased for the recipient at no additional cost (because the purchase price of the DME has generally … care. By comparison, under Medicare—a federal health insurance program for people age 65 and older and for those …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followTown of Wawayanda – Financial Operations (2024M-160)
… $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted … fund operations during our audit scope period. The Board did not effectively manage the Town’s fund balance over the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Webb Union Free School District – Fund Balance (2016M-140)
… District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, … a result the District’s fund balance has become excessive and District officials may have levied more taxes than … budgeted appropriations based on prior year’s results and anticipated operations to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Lyons Falls – Financial Management (2013M-393)
… The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. … adopting a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393