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Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … requires dialysis or a kidney transplant to stay alive. For the six-year period ended December 31, 2015, Medicaid … determination. Recover Medicaid claims paid for any retroactive Medicare enrollments of ESRD recipients. Other …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-27
… assignment in that it is a revocable authorization and does not create any enforceable right in any third party (see … deductions for certain other purposes). Thus, section 93-b does not provide the requisite authority either. We have … written request by the officer or employee and that it does not create any enforceable right in any third party (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Response to Human Trafficking
… to engage and receive services from Providers. Nor does it consistently collect information on whether confirmed … receive to better assess and improve the Program. OTDA does not effectively track which Provider or Local District … access and utilize the most through the Program. OTDA also does not have a mechanism to track whether survivors who are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … sales tax should not be included on the claim. Does the claim include all discounts to which your local … duplicate of a previous claim and that the current billing does not include the same goods or services included in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered … 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District … audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation Segregate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… of the 20 meetings held during out audit period. The Board does not routinely review bills prior to disbursement. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… internal controls over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of … The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedCUNY Bulletin No. CU-576
… for employees on a current pay cycle, the payroll system does not take union dues or agency shop fees because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesCity of Newburgh – Budget Review (B6-16-17)
… or unforeseen expenditures. The 2017 proposed budget does not include an allowance for uncollectible taxes. The …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Transportation – 2023 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Liberty – Budget Review (B4-14-9)
… the tentative budget are reasonable. The proposed budget does not include a tax overlay or provisions for …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Olean Housing Authority – Board Oversight (2016M-93)
… adopted a comprehensive investment policy. The Authority does not have a written agreement with the brokerage firm …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93