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Bornhava – Compliance With the Reimbursable Cost Manual
… Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsTown of Prattsville – Justice Court (2012M-243)
… of the court clerk. The court clerk improperly held partial payments, did not issue press-numbered receipts for … or institute compensating controls. Report to the JCF partial payments of fines, fees and surcharges currently held …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Middleport – Water and Sewer Rents (2013M-313)
… October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection … licensing processes for the day care centers and group family day care homes, or through registration processes for the small day care centers, family day care homes and school aged child care centers. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Related Audits/Reports of Interest Kidz Therapy Services, PLLC: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and allocate sales tax … Did the Town of Guilderland Town officials properly budget for and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Comptroller DiNapoli Releases Municipal Audits
… its financial condition. City of Norwich – Emergency Medical Services (EMS) Billing (2019M-112) The EMS Department … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … also found that no one reconciles the billings to the medical services provided. Village of Palmyra – Financial …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Public Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well as to the State and local governments. New … Created by the government public authorities are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesOpinion 2003-6
… costs for town police department in town that includes village with its own police department) POLICE AND POLICE … costs for town police department in town that includes village with its own police department) -- Police Department (raising costs in town that includes village with its own police department) TOWN LAW §150(1): …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Comptroller DiNapoli Releases School Audits
… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited … policies or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do not have written … produced by the village’s water system, as measured by master meter readings, with the water billed to customers. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , Cherry … , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether … through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The … Review the revenue estimates for metered water and sewer rents and amend as necessary. Assess the sufficiency of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Long Lake Central School District – Payroll (2016M-90)
… 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one … Long Lake Central School District Payroll 2016M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… records were lacking one or more of the following items: profit and loss statements, up-to-date activity ledgers, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133