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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsCredit Cards – Travel and Conference Expense Management
… dollar travel expenses that don’t require the traveler to present the credit card upon arrival (e.g., conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, … said DiNapoli. "The impact of little to no growth is felt in several regions across the state, especially in counties and municipalities that may already be struggling …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… year. Appropriations (budgetary basis), on the other hand, represent spending authorization but they do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… District Attorney Anthony A. Scarpino, Jr. announced the convictions of Annette Bigelow, 60, and Mary Nash, 59, … $22,000 in her state pension payments from 2013 to 2015. The two Westchester County residents each pleaded guilty to one count of felony grand larceny in the fourth degree. "This was a deliberate act to abuse the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsBest Practices – Information Technology Contingency Planning
… the location of stored backup data, the specific method for backing up and any other important details relating to … many organizations perform some type of backup procedure(s), far fewer periodically attempt to restore a backup to … secured in an offsite location that meets the organization’s data security requirements and other conditions of storage …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Nursing Home Surveillance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followExamination of Center for Economic Growth, Inc.
… expenses, reporting of revenue, and procurements complied with the terms and conditions of contract C110087. Background … for New York State, entered into a $2.9 million contract with CEG in October 2011 to provide MEP program services, … for: ineligible expenses; expenses not substantiated with sufficient documentation; expenses that may not have …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… appropriate Medicaid claims on behalf of the New York City Health and Hospitals Corporation (HHC). Background … appropriate Medicaid claims on behalf of the New York City Health and Hospitals Corporation HHC …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… overpayments occurred because the providers billed claims with incorrect Medicare Part C coinsurance, copayments, or … this report, to bill Medicare Part C claims in accordance with existing requirements to help ensure Medicaid claims are … Payments to Selected Providers for Services to Recipients with Medicare Part C Coverage (2010-S-22) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their employers. … to the wrong department payroll. Board officials agreed with our findings and stated they have corrected the errors. … are made to the FY 2014-2015 assessment. Continue working with the Office of General Services’ Business Service Center …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… hospitals. The hospital contracts include reimbursement fee schedules for inpatient and outpatient hospital services. … special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the treatment … recover all overpayments, as warranted. Ensure adequate payment controls over intraocular lens claims are implemented. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsMedicaid Program – Improper Payments for Brand Name Drugs
… To determine whether Medicaid made improper payments for brand name drugs. The audit covered the period from July 2016 … dosage form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… Medicaid made improper payments to providers on behalf of recipients receiving hospice care. This audit covered the period January 1, 2013 … paid hospice providers about $184 million on behalf of 14,933 Medicaid recipients. Medicaid also paid about $54 … Medicaid made improper payments to providers on behalf of recipients receiving hospice care …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careCVS Health – Temporary Holding Account Rebate Revenue
… remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible … period, Civil Service received more than $1 billion in commercial drug rebates (rebates exclusive of Medicare Part D … remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Board of Education (Board), that is responsible for managing and controlling the District’s financial and … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fCity of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial operations for the period January 1, 2010, to December 31, 2012. Background The City of Glens Falls is … budget amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… activity. Prepare monthly bank reconciliations and present them to the Board for review. Elect two members to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. Background The Rescue Fire Company is … discussed with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277