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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Beacon City School District -- Budget Review (B6-15-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Endicott – Budget Review (B4-13-8)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
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)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11City of Olean – Budget Review (B1-13-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
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)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… operations and is currently awaiting dissolution from the State Attorney General’s Office. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s reimbursement for services …
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)
… for services to Medicaid recipients who also have health insurance through Medicare. During the four year audit … occurred because the Department did not ensure New York’s regulatory structure has kept pace with other states’ efforts …
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
… managed care plans. The audit covered the period October 1, 2011 through December 31, 2013. Background … who are economically disadvantaged and/or have special health care needs. In general, the Medicaid program pays … for services provided to their enrollees. Prior to October 2011, pharmacy benefits were reimbursed through the …
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)
… the Department regularly monitor the activities of its new rebate contractor to help ensure the accuracy of the drug …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followMedicaid Program – Cost of Pharmacy Services Under Managed Care
… 31, 2019. About the Program The Department administers New York’s Medicaid program, which covers prescription and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOversight 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-followOpinion 90-53
… (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village … ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 92-31
… a general law except as authorized by the municipal home rule law, which shall be deemed expedient or desirable for … of the village, its management and business, the protection of its property, the safety, health, comfort, and … St Comp No. 78-559, unreported; see also Municipal Home Rule Law, §10[1]). The content of the newsletter, we believe, …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2002-11
… (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes … "other than emergency rescue and first aid squad calls (ambulance calls)", that a volunteer firefighter "must run …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… of department responses, and separately listing for each category a "minimum number of calls" which must be run "in … we believe section 217(c)(vi) is intended to treat each category of response independently for purposes of point … however, that each call run may only be applied under one category or the other. Therefore, in those instances when …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11XII.7.B Voucher Denials – XII. Expenditures
… in the GFO 05 Voucher will cause contract to be over limit 07 Voucher results in exceeding discretionary limit 08 … date 15 BU did not respond/provide requested information timely 16 BSC did not respond/provide requested information … ID 5I WCB - Incorrect Case Number 5J WCB - Compensation claim not calculated correctly 6A Receipt of goods/services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsHomeless Services Housing Needs Assessment (Follow-Up)
… and mental health), treatment for substance abuse, childcare services, and assistance with finding permanent …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-follow