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Summit Educational Resources – Compliance With the Reimbursable Cost Manual

… Fiscal Report CFR were properly calculated adequately do …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manual

Jowonio School – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) … To determine whether the costs reported by Jowonio School on its Consolidated Fiscal Reports were properly …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manual

DiNapoli Releases Fiscal Stress Scores for 17 Cities

… Batavia, Buffalo, Corning, Hornell, Lackawanna, Olean, Rochester, Salamanca, Syracuse, Watertown and White Plains. … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an overview of … Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For access to state …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-cities

Village of Endicott -- Budget Review (B17-4-7)

… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

Introduction to IT Governance – Information Technology Governance

… Many local governments and schools invest a considerable amount of resources into … systems including, but not limited to, costs for computers and related hardware equipment, software, Internet access, cybersecurity and personnel training. They rely on IT systems for storing …

https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance

New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)

… included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). … and their dependents. Civil Service contracts with CVS Health (CVS) to administer the Empire Plan’s pharmacy … included in our initial audit report Payments by CVS Health for Pharmacy Services for Ineligible Members …

https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligible

New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)

… Service), provides health insurance coverage to over 1.2 million active and retired State, local government, and … is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service contracts with Empire …

https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-services

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the … of office, the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060

DiNapoli: Tax Cap Set at 2% in 2023

… their budgets for 2023.” DiNapoli said given this year’s inflation factor calculation of 7.17%, a majority of New York’s … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

UnitedHealthcare – 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-services

CVS Health – Temporary Holding Account Rebate Revenue

… million active and retired State, local government, and school district employees and their dependents. The Empire …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five … financial information, including costs, that BANY reports to SED on its annual CFR. To be eligible for reimbursement, …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

Empire 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 … health insurance coverage to over 1.2 million active and retired State, local government and school district employees, and their …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals

Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual

… reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, … (RCM) requirements. For the reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its … counties Key Findings For the reporting year ended June 30, 2016, we identified $166,676 in reported costs that did …

https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manual

St. Anne Institute – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manual

Greater Johnstown School District - Payroll (2018M-267)

… authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267

Ausable Valley Central School District - Claims Auditing (2018M-190)

… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Signed checks were printed … by adequate documentation for appropriate purposes and audited and approved before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190