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Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… with applicable State Education Department (SED) requirements. The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program … documented costs or that BANY could not provide supporting documentation for, and $948 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualIX.12.C State Responsibility – IX. Federal Grants
… for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible … on rare occasion inefficient cash management practices by one or more state agencies may unnecessarily inflate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … 2023, eMedNY processed over 420 million claims, resulting in payments to providers of more than $47.1 billion. The …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Comptroller DiNapoli Releases School Audits
… office completed audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free School District , Nanuet Union Free School District , and the Piseco … office completed audits of the Johnson City Central School District Kings Park Central School District Menands Union …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood … a well-designed system of internal controls over the claims audit process. Due to this system of internal … They reviewed 110 claims totaling $414,749 of the 1,104 checks paid during our audit and found that the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTaxable Travel
… expenses appropriately. Background The employee’s official station was New York City, and all of his assignments … for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these are … for the cost of any charges incurred when using a rental vehicle for personal use. In instances where employees fail …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution to the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $103.7 million. Key Findings By … budget, are distributed back to the districts each fiscal year. Adopt a comprehensive policy that specifically …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationImproper Payments to a Dentist (Follow-Up)
… made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit … 30, 2012, Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims … Interest Department of Health: Improper Payments to a Dentist (2012-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsTuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … audit wallkill school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Medicaid Program – Medicare Part D Clawback Payments
… The audit covered the period January 1, 2017 through December 1, 2018. About the Program The Department administers New York’s Medicaid program. Effective January 1, 2006, pursuant to the … Act of 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Lebanon – Justice Court (2013M-247)
… 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is … Town of Wheatfield Recreation Department Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budget