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Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether … aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, … Manager prepared and submitted State aid forms to the New York State Department of Education for the 18 buses, and the …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures … totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundArchived: Legislative Session 2019–2020
… 2021, inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in … the period of time to 5 years within which to file an application for an Accidental Death Benefit after the death … as written consent. Investment Standard for NYS College Choice and NY ABLE Programs – S.6464 (Stavisky) – To bring …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Town of Denmark – Claims Auditing (2026M-32)
Did the Town of Denmark Town Board Board properly audit and approve claims before payment
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Medicaid Program – Improper Episodic Payments to Home Health Providers
… reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. … or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode … transferred into Managed Long Term Care (MLTC) during a 60-day episode of care. The CHHAs should not have received full …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? … often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster … competition in accordance with the Town’s procurement policy, statutory requirements or good business practices and …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost … Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual (2021-S-12) Kids First is a for-profit special education provider located …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… drugs, which are drugs administered by health care professionals in a hospital or facility setting. A prior … benefits, and entitlements needed to age safely at home and maintain their quality of life. Case management … and the Essential Plan, both of which provide health care services to individuals who are economically …
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
… function or event. 54104 Non-Employee Travel – Team Non-employee travel expenses incurred by sports teams (e.g. university basketball team). 54105 Non-Employee Travel – Unclassified All other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceXII.6.B Land Acquisition Payments – XII. Expenditures
… OVERVIEW New York State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the … AC 1366-S (Claim for Payment – Purchase of Land or Property) and create a Regular Voucher using the Special Use … AC 1366-S (Claim for Payment – Purchase of Land or Property) OAG Certification Letter (affirming the payee is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … the use of travel money by selected government employees was appropriate, we audited travel expenses for the … 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)
… 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-followPSCH, Inc.
… and conditions of the contract. We examined $1.6 million in expenses that PSCH claimed on the Consolidated Fiscal … year ended June 30, 2013, PSCH reported approximately $9.7 in revenues and $17.5 million in program-related expenditures. As a result, OMH reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… 30, 2015 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2014. About the Program Step Up …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, … New York Office of the State Comptroller City of Newburgh Budget Review 2022 …
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
… whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single … The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department … services, or use a combination of both. In addition, both DHS and providers procure security-related equipment (e.g., …
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)
… a cooperative municipal investment fund in three accounts with a combined total balance of $958,359 as of June 30, … Treasurer prepared bank reconciliations and provided it with complete and accurate monthly reports. The Treasurer did … Ensure that officials filed the required information with the New York State Office of General Services (OGS) to …
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-references