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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… Operating Officer Jennifer Thurber today pleaded guilty to manipulating the organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to increase her paid time off and lower her health insurance … Operating Officer Jennifer Thurber today pleaded guilty to manipulating the organizations payroll system to defraud …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … know whether the individual’s compensation is excessive in any given year. If it is excessive (e.g., more than …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43St. 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 … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … 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-manualMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). About the Program Many of … audit report Medicaid Payments to Medicare Advantage Plan Providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … 2014. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). … Department of Health (Department) administers the State’s Medicaid program. Many Medicaid recipients are also enrolled …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… of Southold in Suffolk County. The District is governed by the Board of Education comprising seven elected members. … exceeded that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds … statements. The District’s four reserve funds had a combined balance of $5.6 million at June 30, 2013. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… allocations of salaries and fringe benefits to the SEIT program; $185,512 in compensation paid to five individuals … $116,069 in excessive compensation paid to the Executive Director and the Assistant Executive Director; $66,636 in … reimbursable costs reported on the CFRs comply with Manual requirements. Other Related Audits/Reports of Interest State …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… reimburses the intraocular lens as a special item implant, meaning the hospital receives an additional fee for … corrects or adjusts the intraocular lens, the additional implant fee should not be paid. When hospitals send claims …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Health Sciences Charter School – Student Enrollment and Billing (Erie County) … calculated accurately and properly supported, but the school relied on staff at its accounting firm to calculate …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsHolley Central School District – Financial Condition (2013M-342
… the last five fiscal years ending June 30, 2013, the Board and District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 million. … to the capital projects fund, the debt service fund and encumbrances which understated unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli: After-School Provider Misused $194,320 in Public Funds
… day services for the SED. SCO provides academic, arts and music activities during non-school hours to children who …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises … whether the services had been received by the School to warrant the School’s payment of the $32,218. The compact does …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mState Agencies Bulletin No. 1007
… Purpose To notify agencies of the General Checking Account bank change from Bank of … Key Bank. Agency Actions Agencies should notify employees of the bank change from Bank of America to Key Bank. This … To notify agencies of the General Checking Account bank change from Bank of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… have not properly budgeted for tuition and teacher personnel salaries. District officials also consistently … if he were an independent contractor rather than through payroll. This included an extra $2,167 which was not provided … and authorized by Board resolution for the Treasurer to pay prior to audit, need to be subsequently presented to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mOpinion 97-22
… opinion. BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… their chances of getting an apartment, but also created a risk that application fees could be misused. “My office has … Upper East Side. They held six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, … getting apartments, while letting ineligible applicants get one. Additionally: Auditors could not find proof of …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeCVS Health – Temporary Holding Account Rebate Revenue
… prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period … rebates). Key Findings CVS Health improperly designated a temporary holding account, used to process certain … all future rebate revenue attributable to claims in the temporary holding account (estimated at $1.27 million) is …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueSUNY Bulletin No. SU-350
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the July 2023 Increase to OnCall Pay and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-services