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Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … for tax abatements. Officials billed one business using a PILOT billing schedule different from the Board-approved … in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key Recommendations Develop, adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectIX.12.H Key CMIA Documents – IX. Federal Grants
… by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal programs subject … check clearance patterns and interest calculations. The TSA must be updated and fully executed (i.e., approved and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTrue 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 City of Rochester, is governed by the Board of Trustees which comprises nine … the School does not have a firm agreement detailing what services are included. School officials entered into a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, … Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all special funds claims into the … are subjected to various system edits and validation checks, approved by the Board and submitted to the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… with school districts comprise a wide range of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education providers, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, … The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for most …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … drugs. The program was later expanded to require rebate collection for certain physician-administered drugs …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report (CFR) were properly … ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a … to revenue received for students without disabilities and $1,015 in staffing costs for services for students without …
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
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
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
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … coverage; $2,689,352 in inappropriate payments for lab services claims submitted well beyond the required time frame for submission; $488,837 in overpayments …
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)
… of the City’s general fund budgeted appropriations, leaving limited flexibility to cover any other unforeseen or …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The … balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund balance …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10PSCH, Inc.
… We examined $1.6 million in expenses that PSCH claimed on the Consolidated Fiscal Report (CFR) for the period July … and meals after the conference ended, $2,743 for a sunset cruise, tips and candles given as gifts. PSCH claimed $22,901 … receive the training necessary to ensure that expenses are necessary and reasonable, expenses are charged to the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incEmpire 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 … issued on April 23, 2012, were implemented. Background The New York State Health Insurance Program (NYSHIP) provides … Empire has expanded the look back period to six years for New York State claims. Although Empire performed audits of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-follow