Search
Controls Over Cash Advance Accounts
… Cash (including 10 “sub-accounts”) - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and Travel Fund - $3,000. Key Findings Parks … professional standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… effectively, and available to continue processing in the event of a disaster or mishap that disables normal … Division systems are at risk for total data loss in the event of a regional disaster. ITS does not have an …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsLong Island Association for AIDS Care, Inc.
… rents its principal place of business from the Long Island Network of Community Services (LINCS), a related organization … market standards. $5,990 for LINCS’s and its affiliate’s telephone and utility expenses. $26,674 in administrative …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incProperty Tax Freeze Credit
… $600.7 million through June 30, 2016. Key Findings Using data analytics, we examined 138,962 individual high-risk PTF … issues. Although the Department maintains the necessary data to identify out-of-state residents, household incomes …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… refer to health care services provided in the home, medical offices, clinics, and other freestanding sites. They … for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most medical care provided during a hospital admission. As such, claims for ancillary services …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientControls Over Revocable Consents (Follow-Up)
… with the New York City Department of Transportation’s (DOT) Office of Cityscape and Franchises (Office) . The … years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, … 23, 2020. The audit objective was to determine whether DOT had billed and collected the correct fees for revocable …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… (Department). Many Medicaid recipients receive their medical services through managed care, whereby the Department … to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital … hospitals and reviewed the associated patients’ medical records. Our review found: 47 claims were overpaid $323,531 …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesOversight of Smart Schools Bond Act Funds
… for expenses incurred as part of contracts initiated prior to Review Board approval of its Plan. One invoice was dated five months … obtaining documentation to support district expenditures prior to reimbursement. Evaluate opportunities to streamline …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment. The … that can withstand repeated use and have been ordered by a practitioner in the treatment of a specific medical … has no limit on the number of rental payments allowed. By comparison, under Medicare, oxygen equipment rentals are …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Problem Gambling Treatment Program
… for those in need. Of the State’s 62 counties, 40 do not have an OASAS problem gambling treatment program; for …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programCollection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately … September 30, 2018. About the Program Homes and Community Renewal consists of New York State’s major housing and … received and accounted for because of system, process, and policy weaknesses. ORA does not exercise its full authority …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2355
… inform agencies that position pools in PayServ may require updates for SFS lapsing Affected Employees: All agencies with … – 09/18/2025 & Administration – 09/24/2025). These updates must be completed in PayServ by 09/03/2025 … – 10/02/2025 & Administration – 10/08/2025). These updates must be completed in PayServ by 09/17/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fRestitution Payments (2021-MS-2)
… [pdf] , Erie [pdf] , Franklin [pdf] , Jefferson [pdf] , Orange [pdf] , Putnam [pdf] , Rensselaer [pdf] , Saratoga …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… account for all non-payroll disbursements. Her failure to provide financial information or perform her duties … additional, potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department … manner. Officials and employees had clear guidance on how the disbursement process should work. The former …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Schuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact on their financial … revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1DiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… and will provide more information on the regional picture of sales tax collections for the third quarter (July …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… payments and the town paid $58,858 to the supervisor’s wife for services she provided during this period. The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0