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Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionRidge Fire District – Audit Follow-Up (2021M-165-F)
… Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management Services Captain and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… recording secretary, financial secretary, Treasurer, Captain, immediate Past-President, and the Directors. For the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Village of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
… population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a … the water bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented prior …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… and the Board President routinely changed the time records of the custodian, her nephew. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Newark School District Public Library – Board Oversight (2014M-54)
… and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and reports and … cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. Do not …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Lyndonville Central School District – Financial Condition (2016M-143)
… Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143City of Lockport – Fiscal Stress (2013M-330)
City of Lockport Fiscal Stress 2013M330
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… recipients, health care providers are required to bill Medicare, which is generally the primary payer, before … therapists. As a result, the providers often did not bill Medicare for the services or incorrectly reported a …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followOpinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district … the structure would be constructed on and affixed to a concrete slab. You state that it has been argued that, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (2014-S-38) Institutes of Applied Human Dynamics: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualOpinion 94-15
… Municipal Law, §11. Endowment moneys in the form of a true trust are governed by the provisions of Estates, Powers … for by law, a gift, grant or bequest in the form of a true trust would be governed by the investment provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Brownfield Cleanup Program
… expected outcomes and when to take appropriate action over a lack of progress. Instead, this is done on a …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOpinion 92-38
… and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the … chief performs the functions of chief until the new appointment. You state that, pursuant to Village Law, … 10-1012 requires an annual process of nomination and appointment to fill the position of chief, but does not …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Compliance With Executive Order 95 (Open Data)
… State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable … the Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0State Agencies Bulletin No. 2231
… application. Those queries will be run against a near real-time environment in the background of the system so …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-update