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Improper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). About the Program The … because DRG reimbursement methodologies for transfers and discharges are different, often resulting in lower payments …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followNew York State Comptroller DiNapoli on NYC Executive Budget
… “New York City released its Fiscal Year (FY) 2023 Executive … funds to newly announced agency initiatives and addressing a number of risks in the budget. "The city’s short-term …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetVillage of Forestville – Water Fund (2012M-207)
… to fund project costs or the debt service payments that are expected to begin in the Village’s 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … only $420,000 of this fund balance was actually needed due to the operating surpluses in 2008-09 and 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal … of Trustees comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… We found that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a … cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in case of an …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… approximately $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board adopted a comprehensive … and the Board has not developed a disaster recovery plan. The Village received various IT services from consultants without service level agreements. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… secure, to compensate persons they might injure or whose property they might damage as a result of an accident. …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySavings Programs: NY 529 and NY ABLE
… tax on savings added to a NY ABLE account, provided the funds are used to pay for qualified disability expenses. NY …
https://www.osc.ny.gov/savingsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations … 5.M – Selecting the Appropriate Handling Code Guidance : New York State entered into a contract with Key Bank to print … handling codes: “Special Handling” (“S” handling code) – For a cost to the agency of $21.00 per envelope, agencies may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventCity of North Tonawanda – Financial Operations (2012M-203)
… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … while generally reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. … balance of the water fund. The City’s 2014 proposed budget does not appropriate enough money for contingencies to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written guidelines …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… of $4.3 billion in August were $309.3 million above the latest projections by the state Division of Budget (DOB), but … the previous year. Spending was $2.1 billion below the latest projections, primarily in local assistance grants …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program … termination date. Specifically: Medicaid managed care organizations (MCOs) made improper payments to pharmacies …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSummit Security Services, Inc. (Summit)
… Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a DOS registration, and one individual whose registration …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summit