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Medicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… concurrently enrolled in FFS under different CINs (in each case, one of the concurrent enrollments was improper; the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank … The objectives of our audit were to determine whether Parks received all of the income it was entitled to, and RRG …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Services in exchange for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate invoices to each manufacturer for any …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programEvergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Local Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties … State Comptroller’s 2020 update on Understanding Local Government Sales Tax in New York State . …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… and supported. Key Findings District officials did not ensure employees’ payroll payments and leave accruals … approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Windsor Central School District – Fuel Controls (2022M-133)
… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted … officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Horseheads Central School District – Network Access Controls (2021M-127)
… secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a … if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and … To determine if the New York City Administration for Childrens Services and the New York …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli: Wall Street Bonuses Edge Up in 2014
… in New York City increased by 1.4 percent to 167,800 workers, adding 2,300 jobs in 2014. While the industry is …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014DiNapoli: State Agency Overtime Hits Record $611 Million
Overtime earnings at state agencies rose to a record $611 million in 2013 a nearly 16 percent increase compared to 2012 according to a report released today by State Comptroller Thomas P DiNapoli Overtime increased in 2013 for the third straight year
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Development Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… of implementation of the five recommendations included in the initial audit report, Compliance With Special … of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … Program (IEP) development, and placement of students in special education. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its … To determine whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualAn Economic Snapshot of Staten Island’s North Shore
The North Shore is the vibrant northern area of Staten Island and an important freight and commuting hub. The area is the most populous portion of the borough, housing about 38 percent of all residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2025.pdfDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… The MTA should publish a new assessment of its long-term capital needs that pays … 2024. The MTA said it needed to invest $4.9 billion in new subway cars from 2015 through 2024, but it only spent … those over 40 years old and prone to break downs — but the new cars are not expected until 2025. The MTA has spent just …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherOversight of School Safety Planning Requirements
… with legislation and regulations governing school safety planning. The audit covers the period September 1, … to remain vigilant against threats to student and teacher safety. Since 2000, New York State schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against Violence in …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… announced today. Collections totaled $1.4 billion, up $530 million from May of last year. “For the second …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-may