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Opinion 94-24
… the exceptions in section 35.00 would apply in the instant situation, it is our opinion that the proposed bond …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… as necessary for violations. The audit covers the period January 1, 2014 through April 21, 2017. Background The … for administering motor vehicle laws to promote highway safety, promote proper repairs, and protect consumers … without a valid Department registration. We performed site observations at 241 of these facilities, and found …
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
… Purpose To determine whether the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The audit covered the period May 1, 2012 through December 31, … To determine whether the Medicaid program made improper payments to Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and … Did Town of Cohocton Town officials make purchases in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Audits
… Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual … Racker is a non-profit special education provider located in Tompkins County that provides preschool special … Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Empire BlueCross – … for Physician-Administered Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
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)
… Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued on April 23, … is comprised of ten hospitals, including John T. Mather Memorial Hospital (Mather). Empire’s agreement with the … Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital (2010-S-51) New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followPSCH, Inc.
… as gifts. PSCH claimed $22,901 for costs related to the entertainment of its employees at a staff picnic which is a … Fiscal Reporting and Claiming Manual (e.g. alcohol, entertainment expenses). Ensure PSCH staff receive the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
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)
… shortfall in 2023. The proposed budget includes a tax levy of $23,630,768 which is $16,086 from exceeding the tax levy limit. Key Recommendations Develop a plan to maintain … overlay in the budget. Adopt a budget that includes a tax levy no greater than the tax levy limit (tax cap) unless a …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10XII.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-paymentsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single adult and adult family … To determine whether the New York City Department of Homeless Services is adequately monitoring the security …
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)
… Objective Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … and disbursements totaled approximately $2.3 million. In addition, the District had funds on deposit at a financial … 17 disbursements (11 percent) totaling $29,483 included sales tax totaling $1,381, even though the District was …
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
… authorized by SED to provide preschool special education services to children with disabilities who are between the … (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is … $13,116 in charitable donations, $9,741 in parking garage costs for the Executive Director’s privately owned …
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
… childhood agencies (eligible agencies) collaborating with school districts comprise a wide range of early child care … serving 43,623 children. Key Findings The Department does not directly monitor UPK providers for health and … and issue guidance for school districts to follow when performing health and safety inspections of UPK …
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
… claims resulting in payments to providers of about $26 billion. The claims are processed and paid in weekly … of the overpayments identified. Auditors also identified 26 providers in the Medicaid program who had been charged …
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
… programs, ARC Wayne provides preschool special education services to children with disabilities who are three and four … rates set by SED. The reimbursement rates are based on financial information, including costs, that ARC Wayne … on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 …
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
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program … To determine whether the Department of Health took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program