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Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Conesus No. 1 Fire District – Internal Controls (2014M-46)
… of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered the period … December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46State Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 2,332 contracts for state agencies and public authorities valued at $75.6 billion … In December the Office of the State Comptroller approved 2332 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2024/02/state-contract-and-payment-actions-decemberComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … contains $645.3 million in revenues for the Yonkers City School District. This revenue, however, includes $17.6 million in …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual and Consolidated Fiscal Reporting and Claiming Manual. The …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Audit Objective Determine whether the Crown Point Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … The District did not provide mental health training as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Holland Patent Central School District – Fuel Inventory (2023M-141)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel … Determine whether Holland Patent Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Salamanca City School District – Financial Management and Payroll (2017M-138)
… to evaluate the District’s financial management practices and employee compensation payments for the period July 1, … 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… New York State Comptroller Thomas P. DiNapoli, Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan Saeed, owner of Sublime … State Comptroller Thomas P DiNapoli Schenectady County District Attorney Robert M Carney and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay Community … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Contract and Payment Actions in March
… to provide administrative services for the New York State Dental Plan. Department of Environmental Conservation $12.8 …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in June
… landscape and paving improvements at the Sagamore Children’s Psychiatric Center in Suffolk County. $2.6 million with … the storefront and exterior doors on various buildings at Binghamton University in Broome County. Department of … Health for the administration of the Empire Plan’s mental health and substance use disorder program. State …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneTown of Bovina - Records and Reports (2019M-200)
… whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain … whether the Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Belfast Central School District – Reserve Funds (2021M-135)
… School District (District) Board of Education (Board) and District officials properly established and used reserve … them at reasonable levels. Key Findings The Board and District officials properly established reserve funds. … Determine whether the Belfast Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 381 eligible services totaling $23,060. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Valley Central School District – Information Technology (2020M-154)
… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Accounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-opeb.pdfReporting Regulations 315.2 & 315.3
… employer shall mean the State, a participating employer, and any other unit of government or organization obligated or … term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and methods of what work will be done and how the work will …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 90-31
… on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by … in the same or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate …
https://www.osc.ny.gov/legal-opinions/opinion-90-31