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Improper Payments Related to the Center of Excellence for Cancer Program
… the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims with a date of … United also administers the Center of Excellence for Cancer Program (Cancer Program), a select group of providers … the same services related to the Center of Excellence for Cancer Program Cancer Program …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programIgnition Interlock Program Monitoring (2015-MS-4)
… sentences, and the county identifies a responsible party to monitor conditional discharge sentences. The …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4A Message From Comptroller Thomas P. DiNapoli – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1525/message-comptroller-thomas-p-dinapoliCapital One Bank Accounts
… hired by the MTA in connection with acquisition of certain properties required for MTA capital projects and the management of other real … 42-month limit for the use of federal funds. MTA officials claim they use non-project local funds for the additional …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… or were not provided. We also sought to determine if the affiliated dentists used illegal tactics to solicit Medicaid recipients. The audit covered the period January 1, 2007 through June 8, 2011. Background … or were not provided We also sought to determine if the affiliated dentists used illegal tactics to solicit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsOpinion 90-7
… or not compensated". Accordingly, members of the IDA board are "employees" within the meaning of Public Officers Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Park Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfPark Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfNew Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … transparency through the budget process and develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … relied heavily on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377New Paltz Central School District – Financial Condition (2014M-38)
… the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38New Rochelle City School District – Information Technology (2021M-142)
… complete report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … Determine whether New Rochelle City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Village of Suffern – Budget Review (B24-6-3)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Accounts Payable Advisory No. 60
… that they may not reference an expired contract on a voucher if the goods or services were provided outside the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… for Medicaid recipients who were reported as discharged from a hospital but then admitted to a different hospital within the same day or the following day (which often meets the definition of … been implemented. Key Recommendation Officials are given 30 days after the issuance of this report to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followManagement of the Student-School Matching Algorithm
… selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … and the studentschool matching algorithm used in high school admissions …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmLegal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal … for the period January 1, 2010 through December 31, 2014, Courts entered into a $236,512,842 contract with Legal Aid. … our examination was to determine whether payments Unified Courts System Courts made to Legal Aid Society of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-society