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Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… are eligible to receive Medicaid. When SSA receives an SSI application for someone who is 65 years of age, it also … for individuals over 65 to provide proof of Medicare application. Additionally, DOH officials had not worked with …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… whether Medicaid made payments for personal care and home health care services that were not supported by required … dates from January 2021 through March 2023 and paid home health care services with service dates from January … Medicaid personal care (PC) services in January 2021 and home health care (HHC) services in January 2023. EVV systems …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… To SED: Review the recommended disallowances resulting from our audit and make the appropriate adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… decreased materially over the past few years. During the week of June 14, 2013, 50.45 percent of possible calls were made, while about two years later, during the week of February 13, 2015, only 25.18 percent of possible calls were made. This may, in part, be due to staffing limitations and/or …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesLehman College – Controls Over Bank Accounts
… Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsSelected Aspects of Discretionary Spending
… retail, and park space within its designated 92-acre site." To accomplish this mission, the Authority incurs … and protect against the use of funds for purposes that do not advance its core purpose and objectives. The ABO added … instances, the Authority lacked documentation to show how it determined which organizations to select for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingCase Management
To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were reasonable, … Cost Manual (RCM). The audit focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and … reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… for people diagnosed with an opioid use disorder. New York State maintains a database to monitor prescription … package recently passed by the U.S. Senate and the U.S. House of Representatives, the debate over the sharing of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… manner? Audit Period January 1, 2024 through July 31, 2025 We expanded our scope back to January 1, 2019 to review … The District’s budgeted appropriations for fiscal year 2025 totaled $514,743. Audit Summary While our review of the … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136CUNY Bulletin No. CU-359
… EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE Associate 019117 EOC HE Officer 019118 EOC College Laboratory … EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE Associate 019117 EOC HE Officer 019118 EOC College Laboratory … C32 EOC Assistant to HEO C31 EOC HE Assistant C30 EOC HE Associate C29 EOC HE Officer C33 EOC College Laboratory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 98 of the 303 (32 percent) water outlets we identified, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… complete report – pdf] Audit Objective Did Commack Union Free School District (District) officials identify, report … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … lead levels were still in service without a follow-up test showing they were now below the lead action level or … against use. District officials did not report laboratory test results conducted for Cycle Two, including the results …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Town’s 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program … reports to the Board and preparing and filing the Town’s AFR. As of December 31, 2023, the Town had six bank accounts … 30, which requires the Supervisor to file the Town’s AFR with New York State Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Lawrence Union Free School District – Financial Management (2025M-115)
… years, the District’s reported surplus fund balance ranged from approximately 7 to 15 percent of the upcoming year’s … statutory limit, District officials are withholding funds from productive use. The report includes two recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… should have used a pro rata allocation formula to calculate the FFI tax proceeds disbursement based on the … Town officials agreed with our findings and indicated they plan to initiate corrective action. We conducted this audit … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Monroe 2-Orleans BOCES MiFi devices and determined that: 40 of the 156 MiFi’s (26 percent) assigned within Monroe 2-Orleans BOCES were …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025m