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Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions

… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …

https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissions

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)

… Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… Town officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… Library (Senior Center/Library) such as access aisles at accessible parking spaces. 38 components at the Town Hall, such as accessible door handles and signs with raised lettering and … the Police Station, such as public service counters at an accessible height. 18 components at the Courthouse, such as …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

… that are below the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process … The Board should: Procure professional services through a competitive process. Conduct a deliberate and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… that only authorized employees were provided with a user ID. The Town paid $4,991 for fuel that was obtained by a … they are appropriate Town purchases. Require that user ID’s only be assigned to employees with a routine need to … their Town duties. Each employee should use their own ID when pumping fuel. Seek restitution from the former …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 781 applicable physical accessibility components … at the proper height. Four components at the Department of Public Works (DPW) building, such as securely-attached …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… selected facilities. Specifically: 26 components at the Public Operations Center, such as signs at interior offices … where the ramp changes direction. 15 components at the Public Safety Center, such as a portion of service counters …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… pounds of pressure to open. Four components at the Police Station, such as a level landing at the top of curb ramps …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)

… purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations as …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-audit

Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)

… the Town of Seneca Fall’s (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in March 2019. Background The …

https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-f

Town of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)

… the Town of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report released in April 2019. Background The …

https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-f

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… Purpose of Audit The purpose of our audit was to determine whether Town officials … managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42