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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … safeguarded. Orient Fire District – Cash Reserves and Credit Cards (Suffolk County) The board did not exercise … establish sound policies and procedures related to credit card usage and did not provide sufficient oversight of travel …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Statement on Earth Day 2016
… to seek out creative solutions and opportunities, whether big or small, that can help mitigate climate change and help … to seek out creative solutions and opportunities whether big or small that can help mitigate climate change and help …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Comptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … officials have consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by 11.5 … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… against the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date of the reassignment; and reduces the Contract Amount in … between the contract transactions. The contract Begin Date in SFS will be the effective date of the reassignment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the Bronx. … special education programs (Programs) are funded by the New York City Department of Education (DoE), as well as other … payroll charges; and $157,873 in non-reimbursable legal and lobbying fees; $53,732 to a contractor for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… selected for review were appropriate. For a track coach, however, University officials did not enforce Office … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than 2 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) inspection scheduling procedures ensure that all … period January 2012 through October 2014. Background The Corporation, a subsidiary of the New York State Thruway … To determine whether the New York State Canal Corporations Corporation inspection scheduling procedures ensure that all …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste, and abuse. The audit covers the period June 14, 2009 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Procurement and Contracting Practices
… Travel Expenses (2012-S-100) Stony Brook University Hospital: Health Information Management Department - Selected …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … regulating all insurance activities in New York, including life, property/casualty and health insurance. Insurance regulation includes ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Mission Statement and Performance Measures
… To determine whether the New York State Thruway Authority is achieving its performance measures and properly reporting … The New York State Thruway Authority (Authority) is a public benefit corporation created by the State … of highways crossing New York State. The Canal Corporation is responsible for a 524-mile canal system. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report … integrated preschool classroom within its early education center. Elmcrest is authorized by SED to provide preschool … Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue … the Department. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan … To determine if United HealthCare remitted all drug rebate revenue to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations. … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsCollection of Fines Related to Tenant Complaints
… of system, process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding fines more … a system that accurately tracks fines and settlements. Exercise full authority to collect outstanding fines. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… the District. Key Recommendations Identify the source of all money in the debt service reserve fund and transfer all funds not attributable to outstanding indebtedness to the … existing fixed assets and investigate and resolve all differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsIgnition Interlock Program Monitoring (2015-MS-4)
… released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of … program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). None of the six …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4