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Medicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations (MCOs) establish provider networks by contracting with physicians, hospitals, … program by January 1, 2018 (with the exception of certain provider types). Through the screening and provider enrollment process, the Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… The district, on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four … Board of Cooperative Educational Services – Network User Accounts (Ulster County) Officials did not adequately manage … balance was $34,092, which was less than 4% of the 2023 appropriations. The board underestimated expenditures by …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Lockport – Budget Review (B20-1-9)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in … becomes available. The proposed budget includes State aid and sales tax estimated revenues of $2.1 million …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Opinion 94-8
… FIRE DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district … LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an …
https://www.osc.ny.gov/legal-opinions/opinion-94-8United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… responsible for administering the program locally. LPAs’ applications are reviewed and scored, and selected LPAs enter … Specifically, we found: Inaccurate scoring on 7 of 30 LPA applications reviewed (23 percent) resulted in at least three … consistency and transparency in scoring and selecting LPA applications. Identify LPAs that have shown they are unable …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… to OSC for prior approval, and if so, to which audit team in OSC’s Bureau of Contracts (BOC) it will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal … P DiNapoli today announced his office completed audits of East Hampton Housing Authority Eggertsville Fire District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bemus Point Central School District , Byron-Bergen … balance would have totaled $951,099, which is 7 percent of the ensuing year’s budgeted appropriations, exceeding the … P DiNapoli today announced his office completed audits of the Bemus Point Central School District ByronBergen …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… or adopt a code of ethics. As a result, the treasurer and lottery account clerk perform all their financial duties with …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Collection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations of improper billing … for assessment of his professional conduct as a licensed pharmacist. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … To determine whether the Division of State Police Division submitted timely a quality Internal …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … To determine whether the Gaming Commission Commission adequately monitors casinos …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have … cards, the board should ensure that adequate controls are in place to prevent the risk of unauthorized debit card use. … disbursements were supported, appropriate and authorized. In addition, the Recording Secretary (Secretary) generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mGreat River Fire District – Treasurer Reports (2025M-125)
… a board of fire commissioners with adequate reports for informed decision-making, legal compliance and accountability. These reports are essential for a board to monitor the fire district’s financial health, … information. The Treasurer’s calculated book balances for the general fund checking account varied from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Altona Volunteer Fire Company, Inc. , City of Gloversville , City of Jamestown … spent appropriately and effectively.” Altona Volunteer Fire Company, Inc. – Financial Operations (Clinton County) … his office completed audits of the Altona Volunteer Fire Company Inc City of Gloversville City of Jamestown and …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … engage in virtual currency business activities in New York State, with some exceptions. A prior audit, issued in January … funeral directing, undertaking, and embalming in New York State. DOH’s Bureau of Vital Records is responsible for …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsEldred Central School District - Financial Condition (2018M-138)
… revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138State Comptroller DiNapoli Releases Municipal & School Audits
… cell phone accounts, sales tax and lease payments for a copier that had been replaced. Officials also paid employees …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits