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Town of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk and salvage facilities … multiple businesses. For example, many registered repair shops are also licensed as inspection stations. As of …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesTown 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-13State Comptroller DiNapoli Releases Audits
… Historic Preservation: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29) An audit report issued in … Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual (2021-S-2) CCC is a New York City-based …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), … to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Station (NMS) and retrieves data from a Management Agent (MA). 51074 Networking Software The information, data or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceSelected Employee Travel Expenses
… three-year audit period. We examined charges made to one City University of New York (CUNY) employee's travel card totaling $125,410. We found that this employee was the Fleet Manager, responsible for … statements. We judgmentally selected 23 employees who made weekend trips with their assigned vehicles to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments Made to Hudson Valley Hospital Center … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments Made for Special Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Step Up’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2014. About the Program Step Up is a New York City-based not-for-profit organization approved by SED to provide preschool …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… on how to perform and document the required oversight reviews and inventory record-keeping practices at shelter … comply with its own policies to perform periodic reviews of shelter providers’ security expenditures. During … Establish clear, written SOPs for required expenditure reviews and complete monthly expenditure reviews, as …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersSaranac Fire District – Board Oversight (2025M-139)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Opinion 88-48
… certain public authorities); (solicitation of competition for) PUBLIC AUTHORITIES -- Competitive Bidding Requirements … no statutory or common law competitive bidding requirement for purchases of equipment by the Western Finger Lakes Solid … the Authority and that the Authority has a rational basis for choosing a vendor, it is generally advisable for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and furnishings to be safe and suitable for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … payments, including: $6,329,458 in questionable payments for claims that were not subjected to the appropriate edits …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit organization located in Wayne County. Among other … are three and four years of age. ARC Wayne is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… created the MDRP to reduce state and federal expenditures for Medicaid prescription drugs. The program was later expanded to require rebate collection for certain physician-administered drugs and drugs dispensed … to enter into a national rebate agreement with the Centers for Medicare & Medicaid Services in exchange for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68