Search
Opinion 89-28
… the opinion. IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of … TOWN LAW, §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Town of Cherry Valley – Financial Condition (2016M-212)
… serves the Town residents but also accepts patients from surrounding areas. The Town’s 2016 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care organizations … covered the period January 1, 2011 through December 31, 2014. We determined that UHC and Amerigroup made improper and … Managed Care Organization Fraud and Abuse Detection ( 2014-S-51 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water … January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has … The purpose of our audit was to review the Dover Ridge sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Capital Planning (Follow-Up)
… include a bus, light rail, and paratransit system and two international airports. NFTA records list 3,770 capital …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsExamination of Penalties and Interest Payments
… determine the extent to which NYSIF was penalized by the Workers Compensation Board WCB for late payment of medical a …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… did not fully utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… audit report, Medicaid Overpayments for Certain Medicare Part C Claims (Report 2013-S-35). Background Medicaid … program for the elderly and disabled. Under Medicare Part C, also known as Medicare managed care or Medicare … benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies offering Medicare …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… with hospital outpatient departments and ambulatory surgery centers on December 1, 2008. The APG methodology was … and treatment centers and freestanding ambulatory surgery centers on September 1, 2009. We issued our initial …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… requirement. The Rehabilitation Act of 1973 requires airport (and terminal) operators to be responsible for implementing and … sector, PANYNJ did not have written agreements between the airport operator and terminal operator allocating …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… ). About the Program The Department is composed of a central office and 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … The audit found the Department performed limited to no central monitoring of procurements made through the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… to help alleviate the effects of poverty and to provide opportunities for New York City youth and families. To … contracts with providers who, in turn, secure employment opportunities at local employers. The program’s goal is to … provide participants with the skills, training, and work opportunities necessary to succeed in employment. COMPASS …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … Program State government entities possess large amounts of valuable information on subjects such as health, business, … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-follow