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Overpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available to … eligible." In general, for dual eligible individuals, Medicare is the primary claims payer - and Medicaid, as a …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic report released today by New York State Comptroller Thomas P. DiNapoli. "The Bronx has made great progress and has come a long way," … The Bronx is setting records for population business and job …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash … to Subpart A interest calculations of the TreasuryState Agreement FY TSA 2020 that governs the States cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Opinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … on private property to alleviate a drainage problem if it is determined that the improvement furthers primarily a … Whether the town is authorized to make payments to the volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… of our audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted … of Trustees. General fund budgeted appropriations and water fund budgeted appropriations for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… with standard project procedures, it did not set clear and specific goals when approving projects. The Board … Key Recommendation Authorizing resolutions should include clear and specific goals so the monitoring process can …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Angelica – Justice Court Operations (2018M-11)
… Town of Angelica Justice Court Operations 2018M11 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal … Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit of the claims presented for …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Monticello – Records and Reports (2020M-104)
… complete report - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) … complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely … $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately … enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Greene – Justice Court Operations (2021M-95)
… complete report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … disbursed and reported fines and fees. Key Findings The Town Justices (Justices) properly accounted for, reported … Determine whether the Town of Greene Town Justice Court Court properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Marcy – Justice Court Operations (2020M-166)
… Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166City of Niagara Falls – Financial Condition (2017M-170)
… condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in … 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Smyrna – Claims Audit Process (2022M-161)
… – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior … purchases totaling $58,502 were approved without evidence of compliance with the Town’s procurement policy. Diesel fuel … purchases totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22