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Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, 2008 through …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyVI.3.A Overview – VI. Budgets
… for the movement of authority must be specifically stated in the budget bill language or some other State statute. … 1, 2015, all appropriations will be 100% segregated. In some instances, a portion of the budgeted appropriation … fiscal year. Budget Entry Type Guidance: On the Budget Header tab of all Budget Transfer and Interunit Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders The …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal … New York State Comptroller Thomas P DiNapoli released the following statement today on the sentencing of former …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… a process for receiving and assessing system cybersecurity alerts. Provide cybersecurity awareness training to City …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… provided at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringVillage of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Baldwin – Claims Auditing (2023M-113)
… report – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved … approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined … claims totaling approximately $35,000 (64 percent of the dollar amount reviewed) did not contain evidence that …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… at the selected facilities. Specifically: 61 at the City Hall, such as at least one van accessible parking space, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… components at the Transfer Station, such as accessible parking spaces with signs to identify accessible parking spaces. Two components at the Building and Grounds … lettering and Braille and signs identifying van accessible parking spaces. Recommendation Town officials should assess …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… report – pdf] Audit Objective Assess whether Town of Woodbury (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 595 applicable physical accessibility components … as signs at inaccessible entrances indicating the location of the nearest accessible entrance. Seven components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Mattituck Fire District – Claims Audit (2025M-48)
… 1 and determined that the Board should not have approved 90 claims (67 percent) totaling $125,562. The Board did not: … payment. Specifically, the Board should not have approved 90 claims (67 percent) totaling $125,562 because the claims … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Financial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityNewfane Central School District – Financial Management (2020M-88)
… and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund balance and encumbrances are added back, surplus fund balance exceeded the limit each year by $8.1 … fund balance to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … of a fire protection district located in the Town of Lancaster. The Town paid the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialOpinion 89-41
… program (see General Municipal Law, §§215[7],[8], 217[h]). All forms of benefit payments, however, must be actuarially …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district board must … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by … periodic comparisons were not made between canceled check images to the list of approved checks by someone …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111