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UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Out-of-Network Providers Upcoding Selected Evaluation and … To assess the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesCVS Health – Temporary Holding Account Rebate Revenue
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug claims
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an … Cost Manual (RCM) requirements. For the reporting year ended June 30, 2015, BANY reported $245,613 in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides …
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
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … The audit covered costs reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2016. About the Program St. Anne is an SED-approved, not-for-profit private school located in … to children with developmental disabilities. St. Anne is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualXIV.14.B Capital Assets – XIV. Special Procedures
… capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… and budgetary impact from the coronavirus public health emergency presents our state with unprecedented risks. … and depressed business activity affects all state and local government finances. Moving forward, the Comptroller’s …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetGreater Johnstown School District - Payroll (2018M-267)
… Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results District officials … employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees who … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Ausable Valley Central School District - Claims Auditing (2018M-190)
… before payment in accordance with New York State Education Law, Section 1724 (Education Law). District officials generally agreed with our … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentFort Edward Union Free School District - Financial Condition (2019M-245)
… As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s … liability of approximately $873,000 as of July 31, 2019. District officials did not adopt a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Remsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… [ read complete report - pdf ] Audit Objective Determine whether the … average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and was 9 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Margaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38