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Town of Conesville – Long-Term Planning (2016M-314)
… officials have not adopted formal long-term financial or capital plans for equipment replacement. The Board has not … ensure financial resources are available to finance future capital equipment needs. Key Recommendations Develop long-term financial and capital plans to ensure that financial resources are …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Hawthorne did not disclose related-party transactions with three entities on its CFR, as required. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualFinancial Condition and Selected Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Financial … Franchise Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followProcurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesLong-Term Care Ombudsman Program
… establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the … within NYSOFA. The Office’s mission is to serve as an advocate and resource for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted living, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… coverage that recipients had; $278,850 was paid for psychiatric claims that were billed in excess of permitted …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Continuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition … 1, 2014 through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has … The objective of our audit was to evaluate the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Medicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 2017 through September 30, 2017. Background The Department of Health (Department) administers the State’s Medicaid … 193 million claims, resulting in payments to providers of more than $31 billion. The claims are processed and paid …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Optimizing Medicaid Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, … The State’s Medicaid program provides a wide range of health care services to individuals who are economically … January 1991, New York has been able to recover a portion of the Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followNursing Home Surveillance (Follow-Up)
… initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) … ) Department of Health: Nursing Home Surveillance ( 2015-S-26 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD … in Queens and Nassau County. The New York City Department of Education (DoE) and local school districts refer students … local school districts are reimbursed by SED for a portion of their payments to ICCD. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating … Assessment Values that local assessors and boards of assessors use to compute agricultural property assessments …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programNichols Joint Fire District – Procurement (2025M-103)
… Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek … to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Disposition of Farm Assets
… farm operations to generate cost savings. At the time of closure, the Department was responsible for the disposition …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsAccuracy of Reported Cost Savings
… and investigation efforts, and coordinates activities with various State agencies as well as Federal and local law …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid reimbursement policies. The audit covers the … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and home health …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientArchived: Legislative Session 2021–2022
… and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Abandoned Property … – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of … of such breach. ABLE Residency – Signed into law on July 26, 2022 as Chapter 478 of the Laws of 2022 - A.7652/S.9335 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022