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SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… funded by the New York City Department of Education (DOE) and, at its Queens location, a private-pay-funded day … locations: one in Queens and the other in the Bronx. The DOE refers students to SteppingStone based on clinical … reports to SED on its annual CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget transparency and … did not ensure purchases were made at the lowest cost, in compliance with the town’s procurement policy, and used … revenues collected were recorded and deposited. In addition, the board attempted to segregate cash receipt …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… education. 60720 Books/Media Acquisition of books, photos, film, video, CD’s, etc. held as individual use or in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… needs $3.2 million in work. Unrealistic Budgets and Poor Payroll Monitoring: From FY 2020-21 through FY 2022-23, the … in commercial lease revenue that never materialized. Payroll expenses were 20% higher, or $369,144, over budget estimates during the period. Payroll was significantly higher than budgeted for because …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: NYRA's Future Uncertain
… generated deficits totaling $109 million over five years and management has yet to develop a formal plan to make these … settlement agreement conveying all rights, titles and interests in racetrack properties to New York state. In … was also created in 2012 after more financial losses and scandal to provide further oversight of NYRA operations. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Department of Motor Vehicles has …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Program/ /Department of Civil Service : Empire BlueCross Blue Shield - Payments for Selected Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made … to the provisions of the agreement between Empire and Englewood. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
To determine if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made according to the provisions of the ag
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… agreement between Empire and AMC. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … certain special items (such as implants, drugs, and blood) that are not covered by the standard fee schedules. Per …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… the agreement between Empire and Bassett. Background The New York State Health Insurance Program (NYSHIP) provides … New York State Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136XIX.1 Overview – XIX. Project Costing (PCIP)
… to the Federal Government, tracking capital spending cost and other various business needs. The Enterprise Enhancement … enabled the use of the Project ID to represent the project and the Project Costing module to associate the project to … agency business units that onboard to use ESA within SFS, and are referred to as “onboarding agencies”. Currently, DOL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… accurate and current accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a town board and officials when monitoring a town’s … or maintain check registers with running cash balances for the Town’s checking accounts, which included departmental …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Amusement Park and Fair Ride Safety
… Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … The Department is responsible for protecting the safety and health of workers and the public. As part of this role, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. We … To determine whether Empire BlueCross BlueShield Empire paid …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion in the first … a year-over-year decline for the quarter. “Local sales tax collections in the first quarter showed modest … and a return to its pre-pandemic role as a major driver of sales tax growth in the state. Collections outside the city …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterTown of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases … always solicit competition in accordance with the Town’s procurement policy, statutory requirements or good business … it was an inconvenience for them to adhere to the Town’s procurement policy. Officials’ general disregard for the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on … at one financial institution in a noninterest-bearing checking account and a savings account and had an average of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Midway Fire District – Claims Auditing (2025M-143)
… Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of … or fraudulent claims from being paid. When a fire district has a strong claims auditing process, the control … (57 disbursements) totaling $542,613 and determined that 26 claims totaling $123,874 were not always adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0