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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… any bearing on the number of students at the School or the State Education Department’s Charter School Tuition rate. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises … declaration made by the Foundation that clearly defined what activities it will engage in to achieve the stated goals …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare … to as “dual-eligibles.” The Medicare program covers physical, occupational, and speech therapy services as well …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… are straining municipal finances and increasing costs for taxpayers. If these problems aren't addressed, the issues … being improperly used to subsidize general operating costs for municipalities; The lack of adequate monitoring of system … oversight of water testing, identifying opportunities for improvement. In addition, upcoming audits are planned …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Many Medicaid recipients are also enrolled in Medicare. Under the Medicare buy-in program (Buy-in Program), … by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … Program coverage on behalf of individuals who do not have a benefit eligibility period established in the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… report, Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Report 2017-S-66 ). About the … and behavioral therapies for people diagnosed with an opioid use disorder. The State maintains a database to … in determining the most appropriate treatment for an individual and can be used by Treatment Programs to …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of … said. “Thanks to my partnership with Steuben County D.A. Baker and the State Police we will continue to hold …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… laws. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted one response …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… – the clouding of the lens in the eye – which cause vision problems. A cataract is corrected with surgery, which frequently … lens and replacing it with an intraocular lens (such as a plastic lens). Empire generally reimburses the intraocular …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4788 in public funds for her personal use
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… Departments of Social Services (LDSS), and the New York State of Health are responsible for identifying enrollees …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… and their Employee ID is now associated to agency that is not your own, you will need to coordinate any updates with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… individuals. Our initial audit report, issued on December 11, 2018, examined whether Medicaid made improper … billing Medicaid for Part B deductibles and coinsurance on direct-bill claims; and enhance controls to prevent … overpayments for Part B deductibles and coinsurance on direct bill claims. Key Finding Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments … officials identified unused sick leave reporting errors for District retirees. These errors were reported in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … the village bank account to pay for herself and her family’s personal cell phones and car payments, and to purchase … be arraigned today in Chautauqua County Court in front of Judge David W. Foley. The arrest was a result of a joint …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… corrupting the government in the second degree (class C felony); grand larceny in the third degree/public servant (class C Felony); two counts of tampering with public records in the first degree (class D felony); scheme to defraud in the first degree (class E …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000