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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… general fund expenditures for the 2012-13 fiscal year are approximately $17 million. Key Findings From fiscal years … Review reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory … benefits District taxpayers. Ensure that activity funds are maintained in accordance with District policy and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Huntington – Payroll and Legal Services (2013M-28)
… a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… controls over IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board … before collecting cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in … for employees if the Village’s computer operations are interrupted or its IT systems or data incur loss or …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… services were provided in outpatient settings such as doctors' offices, clinics, and health centers. Some heath …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… through our audit period. The Village was dissolved on December 31, 2012 and the Town has taken over the services …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Recommendations Ensure incompatible disbursement duties are appropriately segregated or mitigating controls are in place. Require claims to be appropriately documented … appropriate interest and penalties. Ensure that payments are deposited in a timely manner. … Village of Delanson …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… its fullest capabilities. Employee and vehicle information are not identified within the system and the odometer reading … to determine if the vehicles in the Town’s fleet are being utilized effectively. We found that not all vehicles are being fully utilized, and the Town may achieve savings by …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… for special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualTown of Cherry Valley – Budget Review (B4-14-21)
… in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Cherry Valley is … and expenditure projections in the preliminary budget are reasonable, except for the estimated revenues from … estimated revenues for the FEMA reimbursements that also are included in the 2014 adopted budget, but have been …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Comptroller DiNapoli Releases Municipal Audits
… Financial Activities (Onondaga County) Department controls are not adequate to ensure that financial activity is … properly recorded and reported and that department funds are safeguarded. Department officials provided no evidence … and Payments (2014M-80) Some county service providers are not providing services in accordance with agreements; …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… the State’s Medicaid program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as … had not yet been implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2017-S-36 ). About the Program The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followState Agencies Bulletin No. 1864
… Purpose The purpose of this bulletin is to inform agencies of the taxable fringe benefit CLEFR for 2020 processing. … PEF: A letter will be sent by the Governor’s Office of Employee Relations to affected PEF participants informing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of Troy – Budget Review (B5-13-20)
… in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The City’s proposed budget, … for capital improvements: the City’s 2014 capital plans are underfunded by over $1.4 million. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three … made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). … care companies administer Medicare benefits and offer different health care plans (Medicare Advantage plans) …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followExtra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Medicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan providers bill Medicaid directly for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claims