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Long Island Association for AIDS Care, Inc.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS or at … 2018. LIAAC rents its principal place of business from the Long Island Network of Community Services (LINCS), a related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incProperty Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
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
… services provided in the home, medical offices, clinics, and other freestanding sites. They can be classified into three general categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and … for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most medical care …
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)
… consent revenues were $19.3 million for City Fiscal Year (CFY) ended June 30, 2020 and $18.5 million for CFY ended June 30, 2021. We issued our initial audit report …
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
… State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid recipients receive … recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse providers. MCOs use … the patient was transferred or discharged at the end of their stay. These codes are important because payments may …
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
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts … 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State … school aid they received. Districts must develop a Smart Schools Investment Plan (Plan) that details how they …
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
… care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the … July 2016 to December 2021 for non-oxygen-related durable medical equipment rentals and September 2018 to December 2021 … care organizations inappropriately paid for durable medical equipment beyond allowed rental limits and whether …
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
… which averaged about 8.6 million claims and nearly $1.5 billion in payments to providers. Key Findings The audit … million in improper Medicaid payments, as follows: $10.2 million was paid for managed care premiums on behalf of … as the primary payer instead of another insurer; $2.1 million was paid for fee-for-service inpatient claims that …
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
… and Substance Abuse Services: Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programCollection of Fines Related to Tenant Complaints
… of system, process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding fines more … a system that accurately tracks fines and settlements. Exercise full authority to collect outstanding fines. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2355
The purpose of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing
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)
… City’s governing policies. The Mayor serves as the City’s chief executive officer and is responsible, along with other administrative … day-to-day administration. The elected Comptroller is the chief fiscal officer and is responsible for managing the …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fRestitution Payments (2021-MS-2)
… review of 13 County Probation Departments found: More than half, or 160 of the probationers tested, were behind on their … undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not maintain complete … payments from the undisbursed restitution account to the crime victims whose restitution orders have remained …
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)
… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of … Determine whether City of Mount Vernon City officials provided proper oversight of …
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)
… As a result, there is a lack of segregation of duties. Bank reconciliations were not timely or accurately prepared … were inaccurate and out of balance, the annual update document (AUD) could not be filed timely. The 2011 AUD was … moneys are safeguarded. Ensure that complete and accurate bank reconciliations are performed for all bank accounts …
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)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
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
… were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … to the fairly weak collections reported during August 2020 when sales activity was recovering in certain parts of …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… in the contracts between the town and his machining company. In addition, the supervisor did not properly … officers and employees totaling $145,671 or certain health insurance benefits provided by the town. Finger Lakes … (GSA) per diem rates. In addition, a credit card company was allowed to directly withdraw 18 payments totaling …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced the … to be provided and the basis for the payment. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0