Search
Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Board provided adequate oversight of the disbursement process and whether the Supervisor maintained accurate accounting records / reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-87.pdfPiseco 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-230Minerva 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-18Opinion 2003-4
… City Law §13?b; General Municipal Law §980-c[c][4] [business improvement districts]; Village Law §4?412[1]; …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, covering a comprehensive range of services for about … Department of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDownsville Central School District – Claims Auditing (2022M-134)
… officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and … supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Southern Cayuga Central School District – Financial Condition (2020M-77)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Waverly Central School District - Financial Operations (2019M-136)
… appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Opinion 90-45
… resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution … as a matter of fact and not mere opinion, efficiency or economy will be served. This is in reply to your letter … will thus result in greater efficiency and economy." Subdivision 5 of section 103 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-17)
To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f17.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfAvoca Central School District – Separation Payments (2015M-273)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period … through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Exhibit 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.pdfGroton Central School District – Cash Management (2020M-124)
… institution that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Former Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… pled guilty today to wire fraud in connection with state pension benefits before U.S. District Judge Cathy Seibel in … "Michael Vatter duped the public by stealing $95,000 in retirement funds. But his scam was exposed when our … in the Newburgh City Fire Department in various capacities from in or about 1980 until his retirement in May 2000. …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llp