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Village of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023College of Optometry – Selected Employee Travel Expenses
… the card for this purpose as a contingency, because the vendor had not received the check issued for payment. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesTown of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s … did not segregate the duties of the full-time Court clerk, who controlled all phases of the Court’s cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111City of Yonkers – Budget Review (B20-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2020-21 and the related justification … operating and debt service funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… (Report 2017-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), covers active and retired State, participating local government and school district …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … January 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s … or 50 percent, was for outpatient hospital services. New York State Public Health Law requires counties to pay …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Purpose To determine the extent of implementation of the five … on September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid … that Medicaid overpaid nursing homes about $42 million due to system flaws within eMedNY and because localities did …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid … of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsCayuga County – County Bridge Maintenance (S9-13-4)
Cayuga County County Bridge Maintenance S9134
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Rockland County – Budget Review (B22-6-9)
… fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all … are reasonable. The 2023 proposed budget includes County sales tax revenues of $261 million, which is a decrease of …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Medicaid Program – Improper Payments for Brand Name Drugs
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Taxation and Finance wage reporting information, employer payroll information and various information maintained in the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Herkimer County – Court and Trust Funds (2023-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… to providers. The audit covered the period from April 2023 through September 2023, and certain claims going back to January 2022. About … claims. During the 6-month period ending September 30, 2023, eMedNY processed over 420 million claims, resulting in …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Utica City School District - Payroll (2018M-175)
… system entries were not adequately supported or approved by supervisors. Key Recommendations Establish procedures to … salaries, wages and additional pay items are authorized by the Board before being paid. Ensure manual adjustments for … District officials disputed and disagreed with us in many instances; however, they indicated they had already …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require each employee to complete a time …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Town of Cherry Valley – Financial Condition (2016M-212)
… and analyze the health center’s direct and indirect costs for the period January 1, 2015 through March 30, 2016. … Supervisor is not maintaining separate accounting records for the health center’s activity and some costs are not … to the health center accordingly. Without planning for unexpected additional expenditures, the ability to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition