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Quality of Internal Control Certifications (Follow-Up)

… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their … Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether these agencies … answered all the questions with the appropriate level of detail, and maintained documentation supporting the …

https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-follow

Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)

… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial report, issued on December 12, 2013, determined that referees did not always … errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow

Overpayments to Cabrini Medical Center (Follow-Up)

… to the providers. The audit covered the period April 1, 2012 through September 30, 2012. Background Our initial audit report, which was issued on April 3, 2012, identified $1.9 million in Medicaid … of Health: Overpayments to Cabrini Medical Center (2011-S-8) …

https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-follow

Medicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014

… audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect pricing … improper payments for HIV tests, duplicate billings, and clinic, practitioner, and health home services. By the end of …

https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014

Empire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)

… Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued on April 23, … is comprised of ten hospitals, including John T. Mather Memorial Hospital (Mather). Empire’s agreement with the … Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital (2010-S-51) New York State Health Insurance …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-follow

Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013

… claims resulting in payments to providers of about $26 billion. The claims are processed and paid in weekly … of the overpayments identified. Auditors also identified 26 providers in the Medicaid program who had been charged …

https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013

Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012

… of care, which caused $465,313 in overpayments; Claims for dental services that should have been covered by a managed …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012

Purchasing and Procurement Practices

… Board (FOB). NYRA’s Purchasing Policy and Procedures Manual (Manual), approved by the FOB in 2010, specifically states … bidding was generally very limited. Contrary to Manual requirements, over 15,000 transactions under $1,000 …

https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practices

Town of Morris – Justice Court Operations (2021M-66)

… - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … Determine whether the Town of Morris Town Justice collected deposited disbursed recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66

Ripley Central School District – Financial Management (2021M-23)

… complete report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Town of Randolph – Justice Court Operations (2021M-76)

… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Milford Central School District – Fund Balance Management (2022M-94)

… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Town of Ithaca – Justice Court Operations (2021M-13)

Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13

Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73

Town of Patterson – Justice Court Operations (2020M-63)

… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

Marion Central School District – Procurement (2022M-3)

… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Town of Ripley – Town Clerk Collections (2024M-139)

… complete report – pdf] Audit Objective Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, … collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report … Determine whether the Town of Ripley Town Town ClerkTax Collector Clerk …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

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