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Sky Light Center Inc. – Supported Housing Program
… Housing Program (Program) provides rental assistance for people with mental illnesses. The Program is designed to … to enhance his personal property, and rental payments for unoccupied apartments. Sky Light officials cannot account for over $75,000 in contingency funds that were to be used …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and … properly calculated, adequately documented, or allowable for the two years covered by our audit. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … savings, as follows: $13.6 million in potential savings for Medicaid recipients diagnosed with end stage renal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on North Country’s CFR for the fiscal year ended June 30, 2013. Background North Country is an SED-approved, for-profit special education provider located in Clinton …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that … the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. These …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPayroll Forms
… See below for instructions for completing fillable and Excel version forms. AC 873 – … Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) …
https://www.osc.ny.gov/state-agencies/payroll/formsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … Medicaid payments, as follows: $3.3 million was paid for fee-for-service inpatient claims that should have been …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Internal Controls Over Selected Financial Operations (Follow-Up)
… SLA issues both on- and off-premises licenses (e.g., for bars and grocery stores, respectively) as well as … label permits, and miscellaneous permits such as those for brewery tastings. The application and fee requirements … depend on the type of license or fee and the location. For the calendar year ended December 31, 2020, SLA generated …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Towers Housing Company, Inc., which was formed in 1972 for the purpose of constructing, owning, and operating the … of their affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, … there were over 10,000 applicants on the waiting lists for apartments at Clinton Towers. The initial audit found …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended September … Medicaid payments, as follows: $10.2 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. … 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B21-6-13)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2022. The proposed budget includes a tax levy of $23,023,561, which is $33,061 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Glen Cove – Budget Review (B7-16-12)
… expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Towns’ Road Management Plans (2014-MR-2)
… was to determine if towns properly maintained their roads for the period January 1, 2013 through May 1, 2014. … between the highway superintendent and town board for the expenditure of highway funds. Once a plan is … the plans to potentially avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of … law enforcement to hold individuals like this responsible for their actions.” DiNapoli’s office found that, from Jan. … had no supporting documentation to indicate that they were for valid business purchases. In addition, Smegelsky …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… pressure on fares and tolls, and while the MTA should look for opportunities for savings, deep cuts could affect the future reliability of … the MTA close projected gaps in its operating budget for calendar years 2015 through 2017, leaving a manageable …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… January 2020 through September 2024 by submitting claims for rides which never occurred, overbilling for group rides, and lying about the destinations of the … and Sheriff Dagostino and his Criminal Investigations Unit for their partnership in the investigation. I would also like …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Medicaid Program – Managed Long Term Care Premium Rate Setting
… premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s … Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48