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Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseBeacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Endicott – Budget Review (B4-13-8)
… are not balanced and include a deficit of more than $203,000 and $220,000, respectively, or approximately 7 percent in each fund. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Chenango Valley Central School District – Budget Review (B4-13-11)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population … Town of Bovina Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237City of Olean – Budget Review (B1-13-2)
… budget complies with the property tax levy limit set by statute. Key Recommendations Ensure that the potential water …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2County of Rockland – Budget Review (B20-6-13)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … (pandemic). The County’s proposed budget includes a tax levy of $146,052,165. Key Recommendation Due to the …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… funds. The Board and membership did not review bank statement activity. No one ensured that cash receipts were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOpinion 90-53
… NYS2d 381; Manuli v Hildenbrandt , 144 AD2d 789, 534 NYS2d 763; Stromberg v Town of Oyster Bay , 140 Misc 2d 295, 530 …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Medicaid’s reimbursement for services provided. Inpatient care generally requires recipients to stay overnight in the hospital and be monitored by the health care team at the hospital throughout treatment and recovery. … inpatient treatments because they are less involved and do not require a patient's continued presence in a facility. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… included in our initial audit report, Excessive Medicaid Payments for Services to Recipients Receiving … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through … ended June 30, 2009, we identified about $600 million in Medicaid payments that could have been avoided had the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… determine whether Medicaid made improper fee-for-service claim payments for pharmacy services covered by recipients’ … Review the $978,251 in improper fee-for-service claim payments we identified and recover funds as … To determine whether Medicaid made improper feeforservice claim payments for pharmacy services covered by recipients …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About … To determine the extent of implementation of the two recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followOversight of Chemical Dependence Residential Services (Follow-Up)
… 819 and Part 820 programs. Before issuing an operating certificate, OASAS is required to inspect programs for … viability review before the program’s current operating certificate expires. The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followEDSS - General Help for All Transactions
… letter attached to the transaction. How do I know if my transaction has been submitted? Your transaction will be in a status of In Progress (OSC). How do I find out if my transaction is Approved or Non-Approved? Your transaction … . What if I receive an email saying that my transaction’s status has been changed to “Additional …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsOpinion 92-31
… 356, 572 NYS2d 434, lv denied 78 NY2d 862, 578 NYS2d 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-92-31