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Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established Medicare Part C, also known as Medicare managed care or …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cChild Protective Services (2013-MS-5)
… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Access Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December 31, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementSUNY Bulletin No. SU-134
… for processing stipend increases for Graduate Students in GSEU. Background Article 5, Section 5.9 of the 2006 … increases Graduate Assistants and Teaching Assistants in Bargaining Unit 28 must be employed at the time of payment … employee’s Job Data record provided the employee remained in BU28. Prior to submission of the stipend increases, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedRockland County – Budget Review (B6-13-22)
… uncollected property taxes in 2014. If necessary, pass a local law to override the tax levy limit prior to …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up … could not provide reasonable explanations for their lack of corrective action. Scio Central School District – Capital … complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… numbers (for April to June) will be available in July. Table Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… have been issued. Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207) Board of … officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 … $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. … the past 12 months (March 2020 – February 2021), compared to the same 12 months ending February 2020. Revenues continued to shrink, but the decline last month was less steep than in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsComptroller DiNapoli Releases School District Audits
… County) The district’s financial reserve plan states that the district will reduce surplus fund balance as … which auditors discussed with district officials, teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in October compared to the same month in 2021, … Local sales tax collections in New York state increased by 141 in October compared to the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
Granville Hook and Ladder Volunteer Fire Company Financial Operations 2017M105
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process … Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … schools with approximately 700 students, is governed by an elected seven-member Board of Education. Budgeted … and approved prior to payment. Key Recommendations Only print signed checks after the claims have been audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview