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Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … than if the patient was simply discharged home from the hospital. Key Findings The audit identified 2,808 managed …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… recipients according to their diagnosis and severity of illness, which provides the basis for calculating the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – August 7, … Did the West Henrietta Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Restitution Payments (2021-MS-2)
… [pdf] , Suffolk [pdf] , Ulster [pdf] , Wayne [pdf] , and Wyoming [pdf] . Audit Objective Determine whether County … the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials must do …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller DiNapoli Releases Audits
… audit. State Education Department (SED): Oversight of Smart Schools Bond Act Funds (2019-S-13) It takes SED nearly … to approve school district projects funded through the Smart Schools Bond Act, leading to project delays and … While SED has taken steps to review school districts’ Smart School spending plans, it has not done enough to ensure …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0State Comptroller Releases School District Audits
… Union Free School District – Information Technology (IT) Assets Inventory (Suffolk County) At the time of initial … district officials were unable to locate the remaining 66 IT assets (14 percent). Fallsburg Central School District … provided with IT security awareness training. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsService Retirement – When Employees Retire
… filed when they are submitted through Retirement Online or received by our Albany office, one of our … Comptroller. Encourage your employees to use Retirement Online to apply for their service retirement . It’s fast and … application, they can quickly and easily submit changes online before their date of retirement. And when they use …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementOperational Advisory No. 36
… System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for any shipping …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesNew Hyde Park Fire District - Payroll (2018M-165)
New Hyde Park Fire District Payroll 2018M165
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is seeking competition for purchases that are … Determine if the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overYates County – County Clerk Cash Receipts (2015M-223)
… Establish policies and procedures to provide assurance that cash receipts are adequately safeguarded, …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has … Key Recommendations Ensure that employee compensation is specified in the CBA, written employment contracts, Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mThree Village Central School District – Fuel Inventories (2015M-271)
… $189.5 million. Key Findings The Board has not ensured that policies and procedures are in place to control fuel … purchased to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Urban Choice Charter School – Information Technology (2013M-53)
Urban Choice Charter School Information Technology 2013M53
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees as opposed to the cost-based rates established through financial information reported on … refers students to JCDC and pays for its services using rates established by SED. The rates are based on the … supported, non-program, or prior period contracted direct care expenses. $352,551 in insufficiently supported …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual