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New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … Services for Ineligible Members (Report 2019-S-32 ). About the Program The New York State Health Insurance Program … To assess the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesOversight of Construction Management Contracts (Follow-Up)
… and maintaining the State park, recreation, and historic site system to conserve, protect, and enhance the natural, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample that …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications. Key Findings We … overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider located in Newburgh. … for compensation to an executive that exceeded 1.0 full-time equivalent, and $3,024 in salaries and $391 in …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports CFRs were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM and
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… on Springbrook’s CFR for the fiscal year ended June 30, 2015. About the Program Springbrook is an SED-approved … age. Springbrook is reimbursed for these services through rates set by SED. The reimbursement rates are based on … in excessive salary costs and $1,473 for certain life insurance costs; and $16,604 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… program that provides care to terminally ill individuals, with a focus on easing symptoms rather than treating the … private duty nursing, that were not allowed in combination with the daily hospice rate; $2.4 million was paid to … of Health: Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance ( 2016-S-60 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careProtection of Child Performers (Follow-Up)
… total annual renewal, new annual, and temporary child performer permits as well as approximately 400 employer …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The Department of Transportation (Department) is … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followState Agencies Bulletin No. 2403
… Purpose: The purpose of this bulletin is to notify agencies of the … maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for the … The purpose of this bulletin is to notify agencies of the following maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026State Agencies Bulletin No. 2358
… to receive Jury Duty Daily Compensation pursuant to Judiciary Law Section 519. Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been amended to provide an … to receive the Jury Duty Daily Compensation is outlined in Judiciary Law Sections 519 and 521. Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationTruxton Fire District – Audit Follow-Up (2022M-123-F)
… Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in … The purpose of our review was to assess the Truxton Fire Districts District progress as of October 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTown of Alden – Town Supervisor (2024M-105)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) … records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor did not always follow basic accounting …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a … West Glens Falls Fire Company No 1 Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current and accurate … fire insurance tax moneys annually and provide the Board with timely and detailed monthly and annual financial … Ensure that all disbursements are properly supported with appropriate documentation and authorization before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal officer’s financial activities, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132East Ramapo Central School District – Budget Review (B21-5-4)
… of the COVID-19 pandemic (pandemic) and planned federal aid including (CARES – Coronavirus AID, Relief, and Economic Security Act; CRRSA – Coronavirus … is balanced, the District is relying on one-time federal aid amounts to fund regular teacher salaries, which are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4