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WSP USA Inc.
… for ensuring all bridges that carry highway traffic in the 11 regions of the State are inspected in accordance with State and federal mandates. The Department …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incControls Over Cash Advance Accounts
… the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels based on …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Our analysis … to transport various Division personnel to locations in and around New York City as part of the Homeland Security …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesCollege of Geneseo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $37,717 from Saratoga for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made … Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance … BlueShields Empires payments to Englewood Hospital and Medical Center Englewood for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,412 from St. Mary’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to … Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance … if BlueCross BlueShields Empires payments to Albany Medical Center AMC for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … the $5,196 from Bassett for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Employee Travel Expenses
… we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: exceeds the tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. … ventilation services. Key Finding We identified $975,795 in overpayments on 32 inpatient claims that reported 96 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesContract Advisory No. 25
… used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of 8/27/2018, all … Easily and electronically submit for review and approval new and amendment Grant Procurement Records, and new Contract Reporter Exemption Requests (CRER) Document the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssAlden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, controlling fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 97-6
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure of … of constructing an addition to house an enhanced emergency telephone (E911) system which is determined by the county …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 93-26
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … provision of personnel to operate district-owned vehicles in connection with providing ambulance service within the … p 33). Notwithstanding the apparently mandatory language in sections 202 and 202-a, we have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… transferred after the deadline may or may not be included in processing schedules. Payment dates on ‘lapsing’ vouchers … check must also be resolved by the published deadline in order to use a lapsing appropriation, or the voucher must … transferred after the deadline may or may not be included in processing schedules. Refunds of Appropriation Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesState Comptroller DiNapoli Releases Municipal & School Audits
… critical data would be preserved and operations restored in the event of an interruption. Great River Fire District – … $4,701 without documentation supporting the calculations. In addition, the listings of claims included in the treasurer’s reports were inaccurate or incomplete for …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-audits