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Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals … not allowed in conjunction with hospice (such as Assisted Living) and services that are covered by the Medicare hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredEDSS - Contract Reporter Exemption Request Help
… of documents will display on the “Attach” page. These are only suggestions because the "Justify" page may contain all …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of claims were paid even though they did not have a proper NPI to ensure the ordering, prescribing, referring, or … clinic and professional claims without an appropriate NPI. For example, some claims contained NPIs of providers who … in Medicaid, while other claims did not contain an NPI at all. Auditors also found $57.3 million in payments for …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionFollow Us & Subscribe
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https://www.osc.ny.gov/subscribeNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a tireless fighter for working people, not just … DiNapoli issued a statement on the passing of CSEAs Danny Donohue …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueII.4.B Basis of Accounting – II. New York State Financial Accounting
… on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … accounting principles (GAAP) require that revenues and expenditures be recorded on the modified accrual basis … financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingPublic Health – 2021 Financial Condition Report
… Enhanced Federal Funding Helps Lower State and Local Medicaid Spending; Overall Spending Decreases … spending by $4.1 billion (15.4 percent) to $22.5 billion and local Medicaid spending by $693 million (8.3 percent) to … legislation shifted $3.4 billion in State Medicaid costs and $754 million in local Medicaid costs to the federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthXII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageXVII.4 Questions – XVII. Lapsing Appropriations
… to the Bureau of State Expenditures Customer Service Help Desk at (518) 474-4868 or by e-mail at [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsCity of Lockport – Cash Flow (2014M-195)
… is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … analyses. Without cash-flow projections, the Council and City officials were unaware of the magnitude of the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Kaser - Refuse User Fees and Records (2018M-97)
… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Dansville – Water and Sewer Operations (2017M-273)
… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Nanuet Union Free School District – Payroll (2015M-287)
… is governed by an elected seven-member Board of Education and operates five schools with approximately 2,280 students. … Recommendations Ensure there is pre-approval of overtime and tracking of overtime incurred. Consider cost saving … Provide the payroll clerk with written procedures and guidance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition … Village of Shortsville Board Oversight 2015M5 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to … The District is governed by an elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Herkimer County Community College - Procurement (2019M-186)
… College officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is … professional services and insurance. The College purchased goods and services totaling $474,514 and professional … and employees use competitive methods when procuring goods and services in accordance with General Municipal Law …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29