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Town of Middlebury – Purchasing (2013M-212)
Town of Middlebury Purchasing 2013M212
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1836.1
… new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 health crisis. … the Budget (DOB) Bulletin H-0501 (Revised), agencies must track expenditures of overtime worked related to COVID-19 … the following Earns codes in PayServ to enable agencies to track overtime related to COVID-19 preparation and response …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Westmoreland Central School District – State Transportation Aid (2017M-220)
Westmoreland Central School District State Transportation Aid 2017M220
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-2017mWyandanch 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-administrativeJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundArchived: Legislative Session 2019–2020
… included within final reports for corrective action. Direct Deposit for New State Employees – S.5447 (Gounardes) – Requires the payment of salaries by direct deposit for state employees hired after January 1, …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 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-94-24Town of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in … 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-32Medicaid Program – Improper Episodic Payments to Home Health Providers
… nursing services; home health aide services; physical therapy; and social worker and nutrition services. CHHAs …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… taxpayers. One of the best methods for helping ensure that goods and services are acquired in a cost-effective manner is … possible. The Town purchased approximately $3.7 million in goods and services during the period of January 1, 2023, … and economical manner. For example, of the $3.7 million in goods and services purchased between January 1, 2023 and …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Audits
… to children with disabilities who are 3 and 4 years old. The New York City Department of Education refers … these services through rates set by SED. For the fiscal year ended June 30, 2018, auditors identified $199,372 in … these services through rates set by SED. For the fiscal year ended June 30, 2015, auditors identified $22,713 in …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… audits have been issued. Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-34) … The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
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
… IV4B Department Operations NonPersonal Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceXII.6.B Land Acquisition Payments – XII. Expenditures
… State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or … enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of the Attorney …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsSelected Employee Travel Expenses
… $125,410. We found that this employee was the Fleet Manager, responsible for administering CUNY's Central Office … and these accounts are replenished using the Fleet Manager's travel card. Out of the total $125,410 charged to the Fleet Manager's travel card for the three-year audit period, …
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)
… if the recommendations made in our initial audit report, Empire BlueCross BlueShield: Payments to John T. Mather … and school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … Department of Civil Service (Department) contracts with Empire BlueCross BlueShield (Empire) to administer the …
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
… Objective To determine whether the costs reported by Step Up Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Step Up Therapy …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manual