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Management of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOpinion 91-57
… established the library. That section also provides, in part, that: All moneys received from taxes or other public …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Copiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfThe Child School – Compliance With the Reimbursable Cost Manual
… for up to 239 children. Pursuant to the State Education Law, special education providers, such as the School, are …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualSouthside Academy Charter School – Board Oversight (2013M-318)
… NHA to be responsible for the administration, operation and performance of the School in accordance with the School’s … the fee paid to NHA, and reconcile it as stated in the terms of the management agreement with NHA, to ensure the fee … adequately supported. Periodically assess the terms and conditions of any management and lease agreements to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … governed by an 11-member Board of Trustees that includes one parent representative. The School’s 2012-13 fiscal year … and documenting thorough analyses of alternatives before making major financial commitments. Determine whether any …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualSouth Otselic Fire District - Financial Activities (2022M-169)
Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-otselic-fire-district-2022-169.pdfTioga Fire District – Board Oversight (2022M-170)
Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfOpinion 2006-10
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (charging … and zoning board of appeals) GENERAL MUNICIPAL LAW §11: In the absence of any statutory direction to the contrary, … derived from the rental of town real property located in the area of the town outside of any incorporated village, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Charter School of Educational Excellence – Information Technology (2023M-174)
… it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency … unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of unauthorized access … of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Greenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfWest Buffalo Charter School - Payroll (2018M-72)
… salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for some minor discrepancies, employees were accurately paid. … health insurance opt-out program and the leave benefits for maintenance employees. Key Recommendations Adopt a policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service contracts … E/M services. Key Findings Improvements are needed in United’s method for monitoring out-of-network providers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesUnited HealthCare – Empire Plan Drug Rebates
… … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… Read the report , or go to: http://www.osc.state.ny.us/audits/allaudits/093017/16s7.pdf … A company that was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… limit recoveries to one year or less for claims paid on behalf of members who are retroactively disenrolled (i.e., … language, claims may be recovered for six years. Key Findings The audit identified 3,177 claims totaling $18.2 … time frames, leaving $4.6 million to be recovered. Key Recommendations To Civil Service: Review the $4.6 million …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … above the amount Empire should have paid for the items in question. For one hospital, Empire paid $68,382 for three …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit report, Empire BlueCross … issued on April 23, 2012, were implemented. Background The New York State Health Insurance Program (NYSHIP) provides … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-follow