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Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/grand-island-central-school-district-2022-120.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 … documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsOpinion 93-4
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, … purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli: Better Oversight Needed for Youth Jobs Programs
… . Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 88-71
… arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty charges …
https://www.osc.ny.gov/legal-opinions/opinion-88-71CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… 1, 2014 through June 30, 2017. Background The New York State Health Insurance Program (NYSHIP), administered by the … provides health insurance coverage to active and retired State, participating local government, and school district … and pass 100 percent of the value of the agreements on to Civil Service. During the audit period, Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. … district employees and their dependents. The Department of Civil Service (Department) contracts with Empire to … for special items, while agreements with other hospitals do not have such limitations. From January 1, 2011 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for … CVS have made progress addressing the issues identified in the initial audit. While none of the $30,695,221 in improper payments has been recovered, Civil Service and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report OutofNetwork Providers Upcoding Selected Evaluation an
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides … not covered by fee schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… to the change in net assets in the statement of activities is presented in an accompanying schedule . … Examples from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for … Finding Civil Service and Empire made significant progress in addressing the problems we identified in the initial audit. In particular, Empire recovered over …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesCVS Health – Temporary Holding Account Rebate Revenue
… in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health improperly …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdfLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented cost-effective measures to control expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdfEvans-Brant Central School District - Information Technology (2019M-121)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/evans-brant-2019-121.pdfHamburg Central School District - Information Technology (2019M-10)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-10.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
Determine whether the Harborfields Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/harborfields-s9-21-31.pdf