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West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were … two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualTowns’ Road Management Plans (2014-MR-2)
… letter reports to the following Towns: Binghamton [pdf] , Delhi [pdf] , Dryden [pdf] , Highland [pdf] , Masonville … [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns … towns often defer critical road infrastructure needs in order to fund daily services. However, preventive …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Selected Aspects of Discretionary Spending
… (from 53,000 to 106,000). The Fund was established as a public benefit corporation whose sole mission was to act as … University facilities and to utilize a wide variety of public and private resources. To accomplish its mission, the … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… Medicaid claims for ancillary services in accordance with Medicaid reimbursement policies. The audit covers the … eMedNY designed to pay Medicaid claims in accordance with the Department's Medicaid reimbursement policies. Some … Medicaid claims for ancillary services in accordance with Medicaid reimbursement policie …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientLong Island Association for AIDS Care, Inc.
… period July 1, 2011 through June 30, 2012. Background As a Community Service Provider (CSP) since 1986, LIAAC provides … place of business from the Long Island Network of Community Services (LINCS), a related organization whose … expenses that benefitted LIAAC’s CEO and the CEO’s life partner; and other expenses which were inappropriate under …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incOverpayments of Claims for Selected Professional Services (Follow-Up)
… potential and actual overpayments of $100,387 for 12,715 duplicate claims that were billed for selected professional … EMedNY automated controls or "edits" are used to detect duplicate claims when one claim is billed as part of the … for payment. However, the edits did not prevent the duplicate claim payments we identified because each duplicate …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… which was $2 billion, or 1.8%, higher than last year for the same period, primarily due to higher education costs. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… designated providers. The Office of the Medicaid Inspector General (OMIG) is responsible for administering and … and OMIG led to MCOs paying approximately $117 million for clinic, inpatient, practitioner, laboratory, and durable …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
State tax receipts totaled $299 billion through the first quarter of State Fiscal Year SFY 202425 $594 million higher than estimates released by the Division of the Budget DOB in the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsAnthem Blue Cross – Coordination of Benefits With Medicare
… plan. This process determines which insurance plan pays first as primary and which insurance plan pays secondary. Because the insurance company which pays primary typically pays the majority of the claim, it is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareImproper Payments to a Physical Therapist (Follow-Up)
… 15, 2014. The audit objectives were to determine whether Mark Amir, a physical therapist who owned and operated …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… NYSARC, Inc. - Nassau County Chapter (AHRC), a related party, provided Brookville with management services under the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2015 through September 30, 2015. Background The Department of Health (Department) administers the State’s Medicaid … 192 million claims, resulting in payments to providers of about $28.4 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Unity House of Troy – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). Our audit covered the calendar year ended December 31, 2012. Background Unity is an … reported costs must comply with RCM requirements. For the calendar year ended December 31, 2012, Unity reported … With the Reimbursable Cost Manual (2013-S-48) Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services, including prescription drugs, to … who are economically disadvantaged and/or have special health care needs. The New York State Controlled Substances … dispense when prescriptions are ordered by telephone or fax. Our initial audit report, which was issued on February …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial audit report, which was issued on … Claims Submitted by Davis Ethical Pharmacy (2012-S-11) United HealthCare Insurance Program: Payments for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access … We found that DOH lacked sufficient oversight of managed care provider networks. We determined that, in many … DOH has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks