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Town of Danby – Audit Follow-Up (2022M-8-F)
… (2022M-8), released in May 2022. The audit determined that the Town Clerks (Clerks) did not identify tax collection … Clerk serves as Clerk to the Board and collects fees for a variety of purposes, including marriage, dog and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Saranac – Payroll (2014M-289)
… The Town of Saranac is located in Clinton County and has a population of approximately 4,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for general oversight of Town operations …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… (2008-S-48) New York State Thruway Authority: Proposed Toll Increases for July 2008 Through January 2010 (2008-S-06) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesPelham Union Free School District – Information Technology (2021M-134)
… unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Medicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… drugs, to individuals who are economically disadvantaged and/or have special health care needs. The New York State … highly prone to abuse are limited to a five-day supply, and others that carry less risk are limited to a 30-day … paid pharmacy providers through the fee-for-service method and the managed care method. Under fee-for-service, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsVillage of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Village of Richmondville Disbursements 2012M178 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. For purposes of this report, these programs are collectively referred to … five employees worked for the program or the allocation of costs for one employee. The Manual requires that providers …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug … period, Civil Service received more than $850 million in commercial drug rebates (rebates exclusive of Medicare Part D … To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES This section provides agencies with an overview of the … of the State Comptroller (OSC) requirements related to this feature. Specifically, this section discusses document … This section provides agencies with an overview of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and … services must be appropriately screened and enrolled in Medicaid. Through these processes, the Department gains a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is … devotes its resources toward oversight and inspection of local facilities. The commission is also responsible for … and operating conditions and medical care at state and local facilities. Over the three year period examined, the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsOpinion 90-57
… -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award … award program) -- Villages (authority and procedure to establish service award program) FIRE PROTECTION DISTRICTS … -- Service Award Program (authority and procedure to establish for village fire department) REFERENDUM -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Investigation of Housing Discrimination Complaints
To determine whether the New York State Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: Central New York Economy Slowly Improving
… percent, of total employment working in the public sector. This includes public school teachers and administrators, … in the region, and employment is projected to grow in this sector. The region is well-positioned for truck … Updating the area’s extensive infrastructure, which served this economy well for many decades, is part of the Central …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingTown of Lyndon – Purchasing (2013M-149)
… totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a … directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this … quotes or bids to be obtained prior to such approval. The Highway Superintendent indicated that he obtained quotes for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 … Town of Schaghticoke Budgeting 2013M239 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Comptroller DiNapoli Releases School Audits
… School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing (Hamilton …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3