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Village of Palmyra - Financial Management (2019M-94)

… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Medicaid Payments for Excessive Dental Services (Follow-Up)

… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009.  Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-follow

Town of Gorham – Budgeting (2023M-181)

… more taxes than necessary.  From fiscal years 2020 through 2022, the Town-wide (TW) general, Town-outside-Village (TOV) … was maintained in the TW general fund as of December 31, 2022.  Budget transfers were made at year end, rather than as …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181

Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)

… report contained one recommendation for the Department of Health to review and recover the remaining Medicaid … Medicare Part C coinsurance. Key Finding The Department of Health implemented the recommendation to recover the … None Other Related Audit/Report of Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) … …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-follow

Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… fees collected for building permits. Because there is no cap on the amount of fees paid to the Building Inspector, the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

Village of Spencerport – Financial Management (2013M-134)

… Purpose of Audit The purpose of our audit was to review the Village’s financial management … was not used. Consequently, the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134

Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C

… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established …

https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-c

Town of Wawayanda – Financial Management and Information Technology (2013M-260)

… County, has a population of approximately 7,300. The Town is governed by an elected five-member Town Board which …

https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260

Town of Seneca Falls - Financial Management (2018M-266)

… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … million, $1.7 million and $3.8 million. These amounts are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board …

https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Town of Harrison - Budgeting Practices (2018M-142)

… revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

Town of Stockton – Financial Management (2014M-90)

… adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Medicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans

… Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period … Department of Health (Department) administers the State’s Medicaid program. Many Medicaid recipients are enrolled in … recipients who became dual-eligible prior to the date the new IB-Dual rate became effective. Key Recommendations …

https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream

Town of Haverstraw - Financial Condition (2019M-52)

… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … for current revenues to fund current expenditures to avoid excessive budget surpluses. Develop a plan to reduce the …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Town of DeKalb – Financial Management (2016M-427)

… Purpose of Audit The purpose of our audit was to review the Town's financial operations … by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … (Tompkins County) The district’s unassigned fund balance has exceeded the statutory maximum for the past three …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-audits

Village of Fort Ann – Financial Condition (2014M-197)

… through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of … contain realistic appropriations. … Village of Fort Ann Financial Condition 2014M197 …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)

… of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … (Department) administers the State’s Medicaid Program. Many Medicaid recipients are also enrolled in Medicare Part B …

https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-follow

Village of Victor – Financial Management (2015M-166)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Town of Taylor – Financial Management (2016M-391)

… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391