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Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdfClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfAnthem Blue Cross – Coordination of Benefits With Medicare
… and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member … for recovery. Key Recommendations Review the $5,259,416 in claims identified in this report as improperly paid and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfAbout this Report – 2023 Financial Condition Report
… (ACFR). Financial condition is a broad concept aimed at assessing the ability of a government to balance recurring …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… management plan that includes, among other things, a map identifying boundary lines and acreage of eligible and … Forest Tax Programs Online Tool Interactive Statewide Map of Tax Breaks Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesTown of Stanford – Financial Management (2021M-130)
… Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 percent decrease in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Greenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… The Wassaic Fire District (District) is a district corporation of the State, distinct and separate from the Town … District officials did not seek competition for the services of 11 professionals totaling $290,500 and did not … Ensure written agreements are made with professional service providers that detail the contract period, services …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts receivable were … process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Tuition Assistance Program – CUNY York College
… students who were not properly matriculated. York posted “NC” (No Credit) grades to the transcripts for some students … course have their “F” grades automatically converted to NC grades up to two times for any particular course. Several … TAP awards if their F grades had not been converted to NC grades. Key Recommendations The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-co-soil-water-2017-199.pdfVillage of Akron – Selected Financial Activities (2016M-133)
… operating funds and hinders the development of long-term solutions. Key Recommendations Bill both water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand larceny in the third degree (class D felony) and falsifying business … office uncovered the misappropriation of more than $5,000 in public funds. Stone confessed to DiNapoli’s staff and the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOversight of Juvenile Justice Facilities
… sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that facility staff are … facilities. For example: OCFS has not ensured that certain admission assessments and screenings, including … often have a history of medical neglect. We reviewed admission files for 101 youth at six DJJOY residential …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesEast Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-quogue-2019-78.pdfCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Comptroller DiNapoli Releases State Audits
… claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using … comply with some regulations and administrative procedures for Medicaid program participation. Department of Health: … Practices (2013-S-56) Auditors found opportunities exist for the trust to improve its practices related to revenue …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsTown of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for … audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key … and modify the duties of the Supervisor and Comptroller to reflect the intended internal controls for these positions …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… traffic violations were issued to 144 vehicles, racking up $43,000 in fines, penalties and interest as of Oct. 2017. … such as using a cell phone while driving and for backing up unsafely. Another employee received 12 points between July … a cell phone while driving, failing to stop at a stop sign, and speeding. Tickets are often paid late because the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violations