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Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … To determine if the Department of Health has taken sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Medicaid program, which provides a wide range of health care services, including prescription drugs, to individuals … drugs that are highly prone to abuse are limited to a five-day supply, and others that carry less risk are limited to a 30-day supply. During the audit period, the Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… NYSARC officials could not support the costs reported for reimbursement for these staff and could not provide evidence … $4,938,101 be disallowed. Instead, we recommend that SED work with NYSARC to formulate a fair and reasonable … their compliance with the provisions of the RCM. Determine how much of the $4,938,101 in agency administration costs …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and included certain expenses claimed on its CFR for the fiscal year ended June 30, 2012. Background Birch is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… 31, 2013, Medicaid paid approximately $46.5 billion in premiums to 92 MCO plans. Key Findings Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careEthics
Resources and information on ethics for local officials
https://www.osc.ny.gov/local-government/resources/ethicsRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State … is seeking Financial Organization (Trustee) Services for Length of Service Award Programs as detailed in the solicitation … OSC is seeking Financial Organization Trustee Services for Length of Service Award Programs as detailed in the …
https://www.osc.ny.gov/procurement/rfp0010State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by Empire … over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental Facilities Corporation: …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by the Association for … in certain instances we examined matters dating back to July 1, 2008 and extending through January 26, 2015. … 50 years, ANIBIC has provided a broad range of services to people with special needs, from ages five through …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation … Income Tax (PIT). “The Enacted State Budget funds critical services, including fully funding Foundation Aid for our …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Baker Victory, a not-for-profit organization located in Lackawanna, … To determine whether the costs submitted by Baker Victory Services Baker Victory on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualReporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdfTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tuxedo-farms-ldc-2021-187.pdfPandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfAIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
AIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
https://www.osc.ny.gov/files/local-government/data/excel/aim-and-aim-related-payments-and-payment-months.xlsxAssessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19), 30-Day Response
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19-response.pdfOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… 10.551 Supplemental Nutrition Assistance Program 10.555 National School Lunch Program 10.557 Special Supplemental … Account 20.205 Highway Planning and Construction 84.010 Title I Grants to Local Educational Agencies 84.027 Special … Care and Development Block Grant 93.658 Foster Care -- Title IV-E 93.767 Children’s Health Insurance Program 93.778 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Town of North Elba – Cash Collections (2020M-49)
… report - pdf] Audit Objective Determine whether Town Clerk and departmental collections were properly accounted for and deposited. Key Findings The Clerk did not deposit … Director should review entries in the point-of-sale system and reconcile cash collections to green fees, golf …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… underlying its economic and revenue forecasts publicly available, and update such information throughout the year … fiscal challenge. The state’s plans to delay paying $667 million in Social Security taxes and to defer an additional $700 million of the state-share Medicaid payments, among other …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlook