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Poland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdfAusable 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 before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check … 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-190Sullivan West Central School District - Retiree Health Insurance (2019M-196)
Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed.
https://www.osc.ny.gov/files/local-government/audits/pdf/sullivan-west-2019-196.pdfComptroller DiNapoli Releases State Audits
… City University of New York (CUNY): Administration of Fellowship Leaves … initial audit report issued in August 2013, determined the New York State Health Insurance Plan (NYSHIP) made improper … students as eligible for state financial aid awards. New York City Department of Health and Mental Hygiene …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… three-quarters of employed residents, the second highest share among New York City’s 55 Census-defined neighborhoods. … the immigrant business community is one of the aspects of my district that makes me the most proud. My constituents have a rich cultural history both within …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-bellmore-2019-95.pdfProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … may be available to the body or official responsible for auditing claims: If original documentation (such as … amount, correct any mistakes and only approve the claim for the corrected amount. If the original invoice does not …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government … contracts with Empire BlueCross BlueShield (Empire) to administer the hospitalization benefit portion of the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… paid claims for special items according to the provisions of the agreements between Empire and its member hospitals and … district employees and their dependents. The Department of Civil Service (Department) contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two … audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51 ). About … To assess the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local … UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion of this plan. From …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … Services for Ineligible Members (Report 2020-S-34 ). About the Program The New York State Health Insurance Program … To assess the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesEmpire BlueCross – Overpayments for Physician-Administered Drugs
… A physician-administered drug is a drug, other than a vaccine, that is typically administered by a health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsPortville Central School District - Cafeteria Collections (2018M-244)
… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… For the 2023 fiscal year, 30% of the golf course deposits reviewed were inaccurate. The deposits contained variances … Town of Evans – Employee Benefits (Erie County) The town’s leave records and separation payments were generally not … 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the board without …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1