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Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Objective To determine if Medicaid made improper Medicare premium … Medicare buy-in program credits from January 1, 2015 to November 30, 2020. About the Program The Department of … We found that the Department needs additional controls to ensure timely Buy-in Program eligibility determinations …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsLead Contamination of State Armories (Follow-Up)
… Lead Contamination of State Armories (Report 2019-S-50 ). About the Program The Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followNew NY Broadband Program
… Objective To determine whether Empire State Development (ESD) has … Broadband Program (Program). The goal of the Program was to achieve statewide broadband availability by the end of … Currently, BPO states that broadband Internet is available to 98.95% of the State. Key Findings BPO established adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT) services to children with disabilities who are between the ages of three and five years. During the … for its services using rates established by SED. The rates are based on the financial information Mama Program reports …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… and services received, as well as the time and date of admission and when the services ended. This information is … January 1, 2015 through December 31, 2019, we identified 2,048 FFS inpatient claims totaling $28.5 million for … We selected a judgmental sample of 31 claims (of the 2,048) from three hospitals totaling Medicaid payments of …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018, as well as Medicaid revenues reported for the three fiscal years ended June 30, 2018. About the … years of age in Western New York. The Center is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT) services to children with disabilities who are between the ages of three and five years. During the … for its services using rates established by SED. The rates are based on the financial information Marie Pense reports to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise … addressed noise complaints related to construction in New York City. The audit period was January 1, 2014 … total of 90,861 construction noise complaints were called in to New York City’s 311 system for the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followLow-Income Housing Trust Fund Program (Follow-Up)
… Program. The Corporation’s mission is to further community development through the construction, development, revitalization, and preservation of low-income housing; the development and preservation of businesses; the creation of …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followMonitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … resources and services that improve the quality of the criminal justice system. To that end, the Division … To determine whether the Division of Criminal Justice Services Division is adequately …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsProcessing of Sexual Offense Evidence Collection Kits
… assault. Once a victim consents to release a kit for testing, the investigating law enforcement agency collects it … and results reported within 210 days of receipt at the lab, and kits received by law enforcement agencies on or … processed and reported on within 90 days of receipt at the lab. The Forensic Investigation Center (FIC) in Albany is the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five … included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services … providing special education and related services designed to meet students’ unique needs and to prepare them for …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followSales Tax Vendor Registration Practices (Follow-Up)
… Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program The Department of Taxation and … (Department) is responsible for administering more than 40 State and local taxes, including the sales and use tax. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… in the initial audit report, and additional actions are still needed. For example, none of the improper and … eight were not implemented. Key Recommendation Officials are given 30 days after the issuance of this report to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andPurchasing and Procurement Practices (Follow-Up)
… in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67 ). About the Program The New York … at a deficit, it is imperative that its purchasing practices result in obtaining goods and services at the best … in our initial audit report Purchasing and Procurement Practices Report 2020S67 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… by SED to provide Preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are … Director also owns and operates at least one private business and a Department of Health Early Intervention (EI) … shares office space and certain employees with the private business and the EI program. We repeatedly requested support …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualAdministration and Collection of Real Estate Transfer Taxes
… York counties remit RETT information to the Department in hard copy form. The remaining five counties remit this … same electronic system. Key Findings The Department has – with certain exceptions – adequate systems and practices in … returns and related information from most State counties limits its ability to efficiently and effectively analyze …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… Towns: Clay [pdf] , Colonie [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Great River Fire District – Treasurer Reports (2025M-125)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of … Did the Great River Fire District District Treasurer provide the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125