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Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingTown of Summit – Town Clerk (2024M-51)
… Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings … a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section … serve to document the status of money held by the clerk and enable the clerk to verify the accuracy of financial …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Street and Sidewalk Cleanliness (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Street and Sidewalk Cleanliness … (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several … the percentage of acceptably clean streets and sidewalks in Sanitation Cleaning Districts and Sections. The Scorecard …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followState Agencies Bulletin No. 1125
… Number restrictions in the National ID field located at Workforce Administration>Personal Information>Modify a … Number restrictions in the National ID field located at Workforce Administration> Personal Information> Modify a P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsHazard Mitigation and Coordination (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and … one of the most damaging hurricanes ever to make landfall in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages and lost economic activity across the City, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followContact Update Online Help
… title. For example, the organizational role "State Agency - Head of Agency" can be designated as Commissioner, Chancellor, or … State agency officials and employees responsible for State agency payroll …
https://www.osc.ny.gov/contact-update/online-helpUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Plan covers many health care services, … discount revenue that was not credited to the Department for the period January 1, 2010 through December 31, 2012. … Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims Submitted by Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followControls Over Cash Advance Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our original report, … to improve internal controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followOpinion 2010-1
… AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of a portion of a parcel to be dedicated …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 2001-9
… abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Monitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… and retired State, participating local government and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 1, 2012 through March 31, 2013. Background The Department of Health (Department) administers the State's Medicaid … 167 million claims resulting in payments to providers of about $26 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Effectiveness of the Information Technology Transformation
… we anticipate that ITS will continue to work toward full implementation of our recommendations. Nonetheless, with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationRainbow Rhymes Learning Center (Follow-Up)
… three prior audit recommendations, one was implemented and two were partially implemented. Despite some initial …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCollection and Use of Oil Spill Funds
… Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, and associated with spill remediation projects. The audit covers the period … fees from petroleum storage facilities. Facilities with a total petroleum storage capacity of less than 400,000 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … & Medicaid Services that the Department did not recover from providers; $260,330 in overpayments for inpatient claims …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2013 through March 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … processed and paid in weekly cycles, which averaged about 4.3 million claims and $973 million in payments to providers. …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014