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Liberty Central School District – Budget Review (B4-13-4)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4134 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care … and payment system (eMedNY), pays providers directly for services rendered to Medicaid recipients. Under the … whether Medicaid made improper feeforservice payments for certain services covered by mainstream managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careComptroller DiNapoli Releases School Audits
… for eight students and an underpayment of $900 for one student. Lackawanna City School District – Contractual …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… access the network to view personal, private and sensitive student and staff information, make unauthorized changes to …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsLakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care. The audit covered … from hospitals, MCOs reimburse the hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesInspecting Highway Bridges and Repairing Defects
… if the Metropolitan Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels … determine if the Metropolitan Transportation Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … activities. The board did not adopt an investment policy, correctly monitor investments, establish a procurement policy, effectively audit claims, annually audit the …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal … 35 miles of his official station. According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … Purpose We examined travel expenses a New York State Homes and Community Renewal …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance … to taxpayers. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Kent Fire District No. 1 - Financial Operations (2019M-37)
… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Contract Advisory No. 28
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The updates include the … A incorporated. References: Appendix A – Standard Clauses for New York State Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… New York State Health Insurance Program: Payments Made to Hudson Valley Hospital Center (2009-S-99) New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughExtra-Classroom Activity (2015-MR-5)
… districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, … Extra-classroom activity funds are those operated by and for the students. Students collect funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… be reimbursed by the state Financial Restructuring Board for Local Governments for hiring external financial advisers to help with … process. “I want to thank the Governor Andrew Cuomo for recognizing the importance of this legislation and …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningXIII.2 Overview – XIII. Employee Expense Reimbursement
… responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all … through the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement must have been assigned a unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… of Education (DoE) pays tuition and fees to KQC using rates set by SED, which are based on financial information … service disallowances consisted of $73,258 in excess salary costs for its Executive Director/Owner and $64,878 in … the CFRs and the tuition reimbursement rates. SED should direct KQC officials to comply with provisions of the Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… of Education (DoE) pays tuition and fees to KTI using rates set by SED, which are based on financial information … service disallowances consisted of $44,824 in excess salary costs for its Executive Director, $169,648 in … the CFRs and the tuition reimbursement rates. SED should direct KTI officials to comply with provisions of the Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualCuba-Rushford Central School District - Financial Management (2020M-7)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Carthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93