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Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly … Service (Civil Service). Civil Service contracts with CVS Caremark to administer the prescription drug program for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York … to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, Kennedy … by SED for a portion of its payments to Kennedy. For the three fiscal years ended June 30, 2014, Kennedy reported …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … Key Recommendations Establish formal procedures to monitor the performance and administration of its … (BDC) including the provision of timely, detailed reports. Monitor and pursue delinquent loan payments in accordance …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and furnishings to be safe … Interest State Education Department: Oversight of School Fire Safety Compliance (2015-S-86) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsState Comptroller DiNapoli Releases Audits
… report, auditors found DOH improperly designated an employee’s official station in calendar years 2013 and 2014, … calendar years 2015, 2016 and 2017, respectively, for the employee to commute between his residence and his main work … special funds claims into the Board’s automated payment system, where the claims are subjected to various system …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programSchool Tax Relief (STAR) Program (2012-MS-6)
… owners are eligible for one exemption for a primary residence only. Local assessors accept and process residents’ …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cooperative Information Technology Services (2012MR-1)
… and support for local governments within the County by a projected $87,372 through cooperative IT services. …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … it operated. Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of … School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board … charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… drugs, hospital services, medical equipment, and dental services. By the end of the audit fieldwork, auditors …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013City of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… family homeless shelters and whether security equipment inventory records are adequately maintained. Our audit … Toward this end, DHS requires providers to submit inventory maintenance procedures within periods ranging from … to perform and document the required oversight reviews and inventory record-keeping practices at shelter locations. DHS …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersXII.6.B Land Acquisition Payments – XII. Expenditures
… approval by the Office of the State Comptroller (OSC) Bureau of Contracts after they are approved by the OAG. The … and submit documentation to support the payment to the OSC Bureau of State Expenditures (BSE) for contract liquidation … Agencies must request a Special Use Vendor ID from the OSC Bureau of State Expenditures’ Vendor Management Unit (VMU) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, implementation … and lead state agencies responsible for administration of covered programs must prepare two major documents for … Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOpinion 88-48
… certain public authorities); (solicitation of competition for) PUBLIC AUTHORITIES -- Competitive Bidding Requirements … no statutory or common law competitive bidding requirement for purchases of equipment by the Western Finger Lakes Solid … the Authority and that the Authority has a rational basis for choosing a vendor, it is generally advisable for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48