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DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… MTA is getting a large infusion of federal infrastructure funds, but its long-term finances are still in trouble as it …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherTrumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfMerrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroeppel-2019-187.pdfNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… established effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Wyandanch Union Free School District – Budget Review (B24-7-2)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year … proposed budget includes approximately $1 million in New York State and Local Retirement System appropriations, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine … followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit … audit process. There were no recommendations as a result of this audit. … Determine whether claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Opinion 90-27
… of functions or duties in a county with an alternative form of government). However, given the requirement that each …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Berkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Farmingdale Union Free School District – Payroll (2024M-22)
… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusAccounts Payable Advisory No. 66
… loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient … and physician office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpExhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
Exhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-c.pdfMinerva Central School District – Payroll (2016M-18)
… audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, … 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network … 1.2 million active and retired State, local government and school district employees, and their dependents. NYSHIP’s primary …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryClymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168