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XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… of its component parts. In this way STIP can be compared with a money market fund, with the individual funds investing moneys not needed for … All investment purchases that are made are recorded with an investment account code in Fund 70151. As investments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… of New York,” said Scarpino, Jr. “We continue to work with State Comptroller DiNapoli to stop this kind of fraud. … a message to others who might think they could get away with it.” Bigelow and Nash appeared before Westchester County … and support staff. The District Attorney’s Office works with over 40 local police departments, the Westchester …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsBest Practices – Information Technology Contingency Planning
… renders online files unusable. Some organizations contract with a third party for backing up data, applications and/or … the case, the organization should have a written agreement with the vendor that clearly describes the expectations for … numbers). In addition, local governments should check with New York State Archives personnel to gain an …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Nursing Home Surveillance (Follow-Up)
… Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance (Division). The … is responsible for ensuring that nursing homes comply with federal and State regulations, which establish standards … Standard Health and Complaint surveys in accordance with federal and State requirements, but its enforcement …
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 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
… for hospital services according to contracts it negotiates with hospitals. The hospital contracts include reimbursement … eye – which cause vision problems. A cataract is corrected with surgery, which frequently involves removing the clouded lens and replacing it with an intraocular lens (such as a plastic lens). Empire …
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
… Medicaid program covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … expensive drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name drug will be …
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
… program that provides care to terminally ill individuals, with a focus on easing symptoms rather than treating the … private duty nursing, that were not allowed in combination with the daily hospice rate; $2.4 million was paid to … of Health: Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance ( 2016-S-60 ) …
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
… nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription … January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug manufacturers for rebates and remit the rebate …
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)
… The Superintendent of Schools is responsible, along with other administrative staff, for the District’s … The District has an educational services contract with Orleans/Niagara Board of Cooperative Educational … 1 The District has an educational services contract with Orleans/Niagara Board of Cooperative Educational …
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)
… Findings The Council adopts realistic budgets, and along with Mayor and City Controller, continually monitors the … changing needs of each fund. Officials are working along with a management company to ensure the Center is an active … in both the water and sewer funds and adopt future budgets with less dependence on the use of unexpended surplus funds. …
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)
… to residents outside the Village pursuant to contracts with the Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an elected Board of … because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not …
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)
… fiscal year. Key Findings On August 21, 2012, we discussed with Company officials the deficiencies related to the bar … committee members routinely paid for bar-related purchases with undeposited cash generated from bar sales. We compared … by $41,359. After deducting $14,708 of purchases made with cash from bar sales and $2,897 in bar cash on hand as of …
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)
… are approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not … that were approved by the Board and found discrepancies with 31 disbursements totaling $24,808. Of this amount, … The payroll vendor has access to a District bank account with a significant amount of District cash. While District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current and accurate … fire insurance tax moneys annually and provide the Board with timely and detailed monthly and annual financial … Ensure that all disbursements are properly supported with appropriate documentation and authorization before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… million. Key Findings Village officials generally complied with General Municipal Law (GML) and sought competition for … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster … all of the Village’s data is backed up to a secure off-site location, and that an officer or employee periodically …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Huntington – Payroll and Legal Services (2013M-28)
… by contract bargaining agreements. The Town contracted with 23 attorneys, who were paid a total of $1.9 million … policy. Further, although the Town had written agreements with these attorneys, the agreements did not require that … agreements and limit leave accrual balances in accordance with these agreements. Consider using a RFP process to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Greenwich – Justice Court Operations (2014M-023)
… services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key … and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for … accounting system. However, there is a weakness with the system because the receipt number and date can be …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023