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Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… Generally, outpatient services are medical procedures that can be performed in the same day. Medicaid uses the All …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsCity of Amsterdam – Budget Review (B23-5-4)
… each year, starting with the fiscal year during which the municipality is authorized to issue the deficit obligations, … and other matters that should be reviewed by the Mayor and Council. City officials did not implement all … The Mayor submitted the 2023-24 proposed budget to the Council on April 19, 2023, or 18 days after the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… for processing the disenrollments. The Department can recover premium payments made to MLTC plans for …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … than if the patient was simply discharged home from the hospital. Key Findings The audit identified 2,808 managed …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date … or covers a period of time (e.g., grant period) designed to produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … Project is group of activities that has a start and end date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Pinnacle Organization (Pinnacle) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and … To determine whether the costs reported by Pinnacle Organization on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal Audits
… cash receipts, deposits and accounting records during the tenure of the former court clerk. The elected justice did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1CUNY Bulletin No. CU-712
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … availability during this time. OSC Payroll will provide a list of position pools that will not roll to the 2021-22 … must review the list below of Department Budget Table USA Rows for positions pools that contain chart of accounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSchool District Website Transparency (2021-MS-1)
… Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Parsons’ CFR for the fiscal year ended June 30, 2015. About the Program … between three and five years of age. Parsons is reimbursed for these services through rates set by SED. The … Parsons reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualRestitution Payments (2021-MS-2)
… 13 County Probation Departments found: More than half, or 160 of the probationers tested, were behind on their … efforts were not made to locate victims to disburse as much as $1.6 million the Departments had on deposit, with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Through Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Through Ages is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Housing Preservation and … (Follow-Up) An audit issued in September 2018 found that New York City’s rules were limited in scope and did not …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… dentists. Key Findings We identified about $2.3 million in highly suspicious and possibly fraudulent claims that were … on June 17, 2010, the dentists' two offices were open for a total of 19 hours. However, the dentists submitted claims … that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsComptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated … with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City Department … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manual