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Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… (Department) paid for claims in violation of federal and State regulations that require an appropriate National … through December 31, 2018. About the Program The New York State Medicaid program provides a wide range of medical … and/or have special health care needs. For the State fiscal year ended March 31, 2020, New York’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… 1 (District) Board of Fire Commissioners (Board) monitor financial activity, ensure appropriate records were … our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required annual … the Audit Area A board of fire commissioners must monitor financial activity to ensure public funds are managed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… its Migrant Education Program and better monitor migrant student performance after an audit by State Comptroller … its Migrant Education Program and better monitor migrant student performance after an audit by State Comptroller …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… rendered in full. OSC auditors may confirm the receipt of goods and services for any voucher, including … if OSC is unable to approve the voucher and confirm receipt of goods and/or services by the lapse date. If this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and timely … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … Did City of Ithaca City officials maintain complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… complete and timely accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a village board and officials when monitoring a village’s … with various laws and maintaining the public’s trust. For the 2024-25 fiscal year, the Village’s general fund and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… are paid on time, and funds are safeguarded and available for equipment, training and emergency responses. A lack of … totaled $177,922 and disbursements and withdrawals for startup 1 cash for fundraising events totaled $141,561. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightOpinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Farmland Protection Program
… preserving open space, and enhancing communities through farmers’ markets and other such activities. Many of the State’s farms face strains and operational … we found: Round 18 – delayed an additional 233 days on average (longest delay, 352 days) for 20 projects totaling …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programApplying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1526/applying-benefitsAccidental Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Accidental …
https://www.osc.ny.gov/retirement/publications/1526/accidental-death-benefitOrdinary Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Ordinary …
https://www.osc.ny.gov/retirement/publications/1526/ordinary-death-benefitIRS Pension Limitation – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO IRS Pension …
https://www.osc.ny.gov/retirement/publications/1526/irs-pension-limitationLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Leaves of …
https://www.osc.ny.gov/retirement/publications/1526/leaves-absenceEnding Your Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Ending Your …
https://www.osc.ny.gov/retirement/publications/1526/ending-your-membershipRetirement System Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Retirement …
https://www.osc.ny.gov/retirement/publications/1526/retirement-system-membershipVested Retirement Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Vested …
https://www.osc.ny.gov/retirement/publications/1526/vested-retirement-benefitUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its Consolidated … is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Firefighters Two Percent Committee Inc. (Rochester TPC) [pdf] . Purpose of Audit The purpose of our audit was to … charter or other applicable laws. Rochester, the Rochester TPC and Buffalo TPF appeared to use their allocations of FFI tax money properly. However, the Rochester TPC and Buffalo TPF but did not always maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5County of Oneida – County Clerk (2025M-110)
… 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk collections back to 2007 and certain Clerk remittances back to 2023. … Code (Administrative Code) requires the Clerk to submit remittances to the County Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110