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Village of Monticello – Board Oversight (2016M-337)
… which has a population of approximately 6,500, is governed by an elected five-member Board of Trustees. The annual …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Wales – Financial Management (2017M-32)
… through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town’s operating needs based on historical trends or other known factors. Discontinue the practice of appropriating fund … that benefits Town residents. Adopt a reserve fund policy, which includes documenting the purpose for each reserve, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Community Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, … $156 million in FY 2025, but just $57 million in FY 2026. The City allocated nearly three-quarters of the CDBG …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantEconomic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdfMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… to Joia were for patients who lived approximately one hour away (one way); and 134 of the 270 claims in the … questionable patient signatures denoting prescription pick-ups (e.g., the signatures looked identical for different …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberLowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … and capital plans to address how they will use wind power revenues. District officials have been using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Hudson Falls – Information Technology (2025M-10)
… operations and access and store information collected by the Village. The Village relies on its IT systems … provided. Officials did not monitor the services provided by one IT vendor to ensure all the services outlined in the … or software systems may be lost, damaged or compromised by unauthorized or inappropriate access and use. Sensitive …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Medicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… that significant cost savings could be realized by assisting veterans and coordinating their health care …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsState Agencies Bulletin No. 915
… that were renamed after 3/3/09 will be included in the final migration before the upgrade go-live date. The Sandbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/915-ps-query-preparation-payroll-system-upgradeMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical … for MLTC covered services. The improper payments resulted from the following: $15.6 million was paid because eMedNY did … edits to prevent FFS payments for MLTC covered services. Work with Local Districts and develop a process to identify …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Sheridan – Shared Services Costs (2023M-74)
… whether the conveyance was in the Town taxpayers’ best financial interest. Although the County installed a … real property to help ensure the conveyance is in the best interest of Town taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Opinion 95-17
… town initially acquired this sand as a gift (see 1975 Opns St Comp No. 75-941, unreported). You ask whether, in lieu of … in such district (Town Law, §§61, 198; see also 1987 Opns St Comp No. 87-69, p 104). Although the town board is … for those improvements or their maintenance (1988 Opns St Comp No. 88-33, p 61; see also Belinson v Sewer District …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 93-25
… of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… health benefit plan is the Empire Plan. UnitedHealthcare (United) administers the medical/surgical portion of the … audit report, issued on August 13, 2018, examined whether United overpaid for out-of-network anesthesia services … identified $991,357 in overpayments that occurred because United paid for out-of-network anesthesia services provided …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCompliance With Executive Order 95 (Open Data)
… the period between February 15, 2013 and June 26, 2020. About the Program State government entities possess large …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataOversight of Weights and Measures Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met and … procedures, and guidelines to ensure uniformity in the conduct of the inspections and the enforcement of the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCapital Program Revenue and Expenses (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and … Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York City Casino (Resorts) opened … expenses, operational support, and enhanced purses. In 2012, a temporary, State-controlled Reorganization Board …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of … awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution … Williams Proctor Art Institute in Utica and the Delaware College of Art and Design in Wilmington, Delaware. Pratt …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Preschool Special Education Itinerant Teacher services) to about 420 children from school districts located in Nassau …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the two fiscal years … special education provider of center- and home-based services to infants, toddlers, and preschool-age children in … Pines is reimbursed for preschool special education services through rates set by SED. These reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manual