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Comptroller DiNapoli Releases School District Audits
… reserve plan states that the district will reduce surplus fund balance as recommended by Comptroller DiNapoli’s … which auditors discussed with district officials, teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1799.1
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Former Company and Auxiliary Treasurer Wendy Wharton, 53, of Manchester, allegedly took thousands of dollars in …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). Background We issued … accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne … allocated; and $1,290 in other nonreimbursable expenses. We also determined Hawthorne did not disclose related-party … pertinent SED requirements that relate to the deficiencies we identified. To Hawthorne: Ensure that costs and staff …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Selected Aspects of Discretionary Spending
… for two separate three-day conferences that each provided only eight hours of total training. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Sky Light Center Inc. – Supported Housing Program
… supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and provide necessary related services. Sky Light … his personal property, and rental payments for unoccupied apartments. Sky Light officials cannot account for over …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue ( … of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s prescription … of 3 recommendations made in our intl audit report United HealthCare Insurance Company of New York Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through … of the Plan. Empire processes and pays Plan claims for hospital services in accordance with agreements Empire … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… of the three recommendations made in our audit report, New York State Health Insurance Program: Empire BlueCross … Through June 30, 2012 (Report 2012-S-132). Background The New York State Health Insurance Program (NYSHIP) provides …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… State costs related to site investigation and remediation, bill for and collect these costs from responsible parties in … billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … which delays recovery of some State costs until the next bill is prepared. We reviewed 21 bills for eight sites and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … back to January 2022. About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH’s … increased payments. $222,220 was paid for inpatient, clinic, and referred ambulatory claims that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Improper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied … and (2) if Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, … State requirements. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… integrated programs to disabled children between the ages of three and five years. During the 2012-13 school year, … serviced about 110 students. The New York City Department of Education (DoE) refers students to Milestone based on … and properly documented. SED reimburses DoE for a portion of its payments to Milestone based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualReporting and Utilization of Bias Incident Data
… is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate Crimes Task … 2012, there were data disparities between individual incident reports and summaries of bias-related crimes …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-data