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Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation … Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lynbrook Union Free School District – Special Programs (2016M-45)
… the District established effective internal controls over special programs for the period July 1, 2014 through August … for collecting, processing, recording and depositing special program cash receipts. Ensure that the Director’s … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152DiNapoli: Tax Cap Remains at 2% for 2025
… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to 2% for a fourth consecutive year," DiNapoli said. “The … moderating sales tax revenue collections, and an end to federal pandemic aid. Local officials should consider …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid … resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… use the credit card for his own personal purchases at Home Depot, in exchange for kickbacks to Gregg of cash and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Drastic State Revenue Shortfall in April
… declines occurred for New York in April as a result of the COVID-19 pandemic and the three month extension of the state income tax filing deadline. All governmental … order to maintain budget balance. The budget is deemed out of balance if actual tax receipts are less than 99 percent of …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, DOH makes …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its Consolidated Fiscal Reports (CFR) were … To determine whether the costs reported by The Network for Childrens Speech …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… health insurance program for the elderly and disabled. Under Medicare Part C, also known as Medicare managed care or …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect pricing … improper payments for HIV tests, duplicate billings, and clinic, practitioner, and health home services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… services ended. This information is used to calculate the payment made to the hospital. Hospitals must also use certain patient status codes to indicate whether the patient was transferred … of the discharge (which often meets the definition of a transfer). These claims are at a high risk of overpayment if …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesOversight of Passenger Safety (Follow-Up)
… specific trip information, such as date and time of use, driver, occupants, and purpose of the trip. We issued our … vehicles are being operated safely by employees with valid driver licenses. Our audit covered the period of April 1, … assigned to transport clients, despite having suspended driver licenses. In addition, repairs related to manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-follow