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Village of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mVillage of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and computer … The Village experienced two information technology (IT) incidents in 2014 initiated by falsified email messages … data and did not include steps to take upon occurrence of IT incidents. The Village did not have a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Wyandanch Union Free School District – Budget Review (B21-7-1)
… report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … District officials did implement the recommendations in our July 2020 budget review letter. The District's proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… competitive bids. This happened because the Highway Superintendent did not adhere to GML or the Board-adopted … when making fuel purchases. However, although the Highway Superintendent did not seek competition for the Town’s fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Olive – Claims Processing and Information Technology (2012M-223)
… documents such as receiving reports, quotes, or bid or State and County contract information be submitted for claims …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223East Ramapo Central School District – Financial Condition (2013M-141)
… deficits, the District’s fund balance has been depleted. It is estimated that the District will experience a deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTrumansburg Central School District – School Lunch Operations (2015M-171)
… 2013 through January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … budget complies with the property tax levy limit set by statute. Key Recommendations Continue to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for Service Payments for Managed Care Recipients (2007-S-100) … To determine whether Medicaid made improper …
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, … Rebate Program, which allows states to recover a portion of their Medicaid prescription drug costs by requesting …
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 … (which MCOs did not always provide as required) for all drugs delivered under managed care, but the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations … apply the 20 percent limitation on coinsurance charges in all cases where it was applicable; providers did not properly … the problems we identified in the initial report. All three prior audit recommendations have been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … program. The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient—affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followOpinion 92-31
… partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31