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Lakeland Central School District - Reserves Management (2019M-113)
… objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari reserve balance could fund … in compliance with all requirements of the Board’s policy. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … policies and procedures to provide adequate guidance for water and sewer billing and collection. Village of … accrual of vacation time and could make the village liable for large payouts for unused vacation time. The board did not …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfDiNapoli: Identity Theft Cases Surged in New York in 2020
… times the annual total from a decade earlier, according to a report released today by New York State Comptroller … area had the highest rate of identity theft reports to the Federal Trade Commission (FTC) per capita at 403 … effort. Often the pain is really felt later, when victims have trouble getting a job, renting an apartment, or getting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Local Communities Reducing Number of Homeless Veterans
… reasons as civilians do – a lack of affordable housing, low wages, and long-term unemployment. As a result of … along with several other federal agencies and the homeless assistance community, worked to expand and create programs to … of homeless veterans whose primary barrier to housing is income. These subsidies are specifically for disabled, low …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 97-1
… corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-7
… - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … Law, §6-h[5] which provides that moneys in a reserve fund for bonded indebtedness may not be used to pay debt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfPortville Central School District - Cafeteria Collections (2018M-244)
… sales (POS) system and properly secured until deposited. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual e
https://www.osc.ny.gov/files/local-government/audits/pdf/owego-apalachin-2020-21.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings … for controls over equipment donated and purchased. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt Service: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… categories, such as office visits, hospital visits, and consultations. Within each category, there are different …
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
… Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital … schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsElmont Public Library – Board Oversight and Professional Services (2014M-060)
… determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060CVS Health – Temporary Holding Account Rebate Revenue
… temporary holding account. Our audit covered the period January 1, 2014 through December 31, 2018. About the Program … prescription drug claims, as “non-rebate-eligible.” As a result, CVS Health did not seek rebates from drug … Civil Service will receive additional rebates of $1.27 million attributable to rebate-eligible claims in the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue