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City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … by a total of at least $384,000 . The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Manual (CFR Manual). The audit focused primarily on expenses claimed on Step Up’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the 2 fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualTown of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12State Comptroller DiNapoli Releases Audits
… audits have been issued. Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-34) … Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), … in Disasters System (eFINDS) application to track in real time the location of individuals being cared for in …
https://www.osc.ny.gov/press/releases/2025/06/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 … 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based …
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)
… Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund appropriations …
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
… of the Universal Pre-Kindergarten providers’ compliance with applicable health and safety regulations is sufficient. … Laws of 1997 to provide all four-year-olds in the State with the opportunity for an early childhood education. UPK … early childhood agencies (eligible agencies) collaborating with school districts comprise a wide range of early child …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsState Comptroller DiNapoli Releases Audits
… Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect information … coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that were incorrectly … the board approved. Find out how your government money is spent at Open Book New York . Track municipal spending, …
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
… claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and federal expenditures for Medicaid prescription drugs. The program was later expanded to require rebate collection for certain physician-administered drugs and drugs dispensed …
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)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …
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)
… 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 … Intermunicipal cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional …
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
… whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report … to children with disabilities who are three and four years of age. ARC Wayne is reimbursed for these services through … for services for students without disabilities in excess of this revenue. $8,385 in personal service costs consisting …
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 locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of …
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
… Purpose To determine whether the Department of Health's eMedNY system … processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … health care programs' laws or regulations. The Department terminated 19 of these providers, but the status of the seven …
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)
… such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal process by which a property owner …
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
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the … 14, 2017. Background The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
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
… are distributed in accordance with the OAG certification letter and the agency submitted the relevant, required … payments to affected parties per the OAG certification letter, as necessary. In addition, OSC will also create and … land acquisition vouchers. If the OAG’s certification letter states that all, or a portion of, a land acquisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 88-48
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … proposals or written or verbal quotations, would depend on the nature of the particular purchase. In this regard, it … including requirements regarding selection of contractors on a competitive basis). October 26, 1988 Nancy E. Wright, …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, … District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
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)
County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project