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Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeWestmoreland Central School District – State Transportation Aid (2017M-220)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is … did not apply for State transportation aid within one year of purchase for 18 buses purchased during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application … [pdf] Enrollment Instructions [pdf] View our Justice Court Fund Reporting (JCR) Changes webinar for more details. …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOpinion 94-24
… the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive (need for when town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… complaints and takes enforcement action as necessary for violations. The audit covers the period January 1, 2014 … April 21, 2017. Background The Department is responsible for administering motor vehicle laws to promote highway … and Traffic Law outlines the Department’s responsibilities for administering the registration and licensing for certain …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Comptroller DiNapoli Releases Audits
… to children with disabilities who are 3 and 4 years old. The New York City Department of Education refers … of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) Since 1996, the … Services has contracted with Westhab Inc. to operate Coachman Family Center as a certified shelter for families …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0XII.6.B Land Acquisition Payments – XII. Expenditures
… at an agreed upon price, or involuntarily, pursuant to the New York State Eminent Domain Procedure Law. Whether … agencies must enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of the Attorney General (OAG). Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsSelected Employee Travel Expenses
… which are discretionary and under the control of agency management, include lodging, meals, car rentals, … totaling $125,410. We found that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each CUNY employee assigned a vehicle has an …
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)
… BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued on April 23, 2012, were … of ten hospitals, including John T. Mather Memorial Hospital (Mather). Empire’s agreement with the Health … Blue Shield - Payments to John T. Mather Memorial Hospital (2010-S-51) New York State Health Insurance Program: …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followPSCH, Inc.
… that PSCH claimed on the Consolidated Fiscal Report (CFR) for the period July 1, 2012 through June 30, 2013. Background … and its expenditures up to the amount of the contract. For the year ended June 30, 2013, PSCH reported approximately … staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed $31,908 (more than half the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incStep 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
… ensure the safety and security of all residents. Shelter providers can use their own security employees, procure … or use a combination of both. In addition, both DHS and providers procure security-related equipment (e.g., metal … York City Department of Homeless Services’ Human Service Providers Fiscal Manual and the New York City Procurement …
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)
… performing annual audits, receiving State contract pricing for purchases and auditing and approving claims. As a … Office of General Services (OGS) to receive State contract pricing for propane purchases. As a result, the District did not receive State contract pricing and expended $10,764 more than necessary for propane …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Appendix 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
… claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based …
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
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …
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
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2012 … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013