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Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Background The Medicaid program reimburses outpatient services through the use of the Ambulatory Patient Groups … questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsCounty of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Opinion 91-38
… copy" of the plans and specifications furnished to any person or corporation. Subdivision 2 of section 102 contains … as follows: If a proposal is duly submitted by any person or corporation making the deposit required by … if the copy of the plans and specifications used by such person or corporation, other than the successful bidder, is …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfFreedom of Information Law (FOIL)
… is designed to ensure public access to government records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that records or portions thereof fall within one or more grounds … Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilLansing Fire District – Financial Condition (2013M-80)
… Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to … with one member being appointed as Chairman. The District’s 2013 budget appropriations are approximately $1.4 million, … circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … did not have comprehensive written policies and procedures to provide adequate guidance and internal controls over … of receipt exists and maintain a cash receipts journal to account for all fees collected. Ensure that water and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… operations for the period January 1, 2013 through October 31, 2014. Background The Town of Essex is located in Essex … operations for the period January 1 2013 through October 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past six … procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. Review …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Operational Training and Medical Assessments of Train Crews
… files should evidence satisfactory completion of each test and the Induction Training course overall. This is … Training during our audit period, 61 percent (55 of 90) of test papers were either not graded or missing. In addition, … selected sample of Engineers, 81.7 percent (49 of 60) of test papers for those newly hired and 41.7 percent (30 of 72) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… Liquor Authority (SLA) had effectively addressed noise complaints related to nightlife establishments in New York … as a result, certain establishments with numerous noise complaints lodged against them continued to operate with … notice from public oversight authorities to address such complaints. Further, the audit found that when the SLA took …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… (PPP) because they faced difficulties meeting the program’s rigid requirements and lacked access to major lenders, … Report The Paycheck Protection Program in New York City: What’s Next? Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingTown of Lloyd - Financial Condition (2019M-108)
… pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial condition. Key … to ensure levels of fund balance are reasonable. Town officials agreed with our recommendations and have initiated … Determine whether the Board and Town officials effectively managed financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Hempstead – Budget Review (B7-14-4)
… revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. … located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the … the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1)
To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f1.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9-response_1.pdfCity of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20