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Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense … continued collaboration in combatting public corruption.” Hand pleaded guilty to two counts of federal program theft, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… has added functionality to allow for the management of Real Estate assets and leases. This section provides New York … the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster and more accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Former Riverside clerk-treasurer Kristina Johnson was sentenced to … http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since taking office in 2007, DiNapoli has … Former Riverside clerktreasurer Kristina Johnson was sentenced to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown some school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA)—Bridges & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses … the Metropolitan Transportation AuthorityBridges Tunnels MTA Bus Company and New York City TransitDepartment of …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsImproper Payments Related to the Center of Excellence for Cancer Program
… plan for NYSHIP, covering over 1 million members. Anthem Blue Cross (Anthem) administers the Empire Plan’s Hospital …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… $7.6 million over the next five years. We identified two taxi companies that did not maintain the required … documentation to support their transportation claims. One taxi company did not maintain the proper records for any … accounted for $2.4 million in Medicaid payments. The other taxi company admitted it overbilled Medicaid for tolls after …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate … its responsibilities for the oversight of correctional facilities and for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… in our initial audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits … whether the Department was correctly paying claims for services to Medicaid recipients who also have health … and proactive steps to administer Medicaid reimbursements for services provided to dual eligible individuals. About …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed Medicaid for … or were not provided. We also sought to determine if the affiliated dentists used illegal tactics to solicit … (particularly within certain time intervals). Determine if the dentists should be allowed to participate in the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for … SMCPs for maternity cases that end in termination or a miscarriage, as these are considered reimbursed to the MCO …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followAdministration and Monitoring of Financial Assistance to New York City Businesses
… the financial assistance process is fair and equitable to all businesses seeking assistance. Information on businesses … analyses. For 15 of the 17 projects, either NYCIDA did not do an analysis or the analysis was done incorrectly. For the … penalty clauses that reduce benefits to projects that do not create the anticipated number of jobs. Revise the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesServices to Workers Under the Worker Adjustment and Retraining Notification Act
… under the Worker Adjustment and Retraining Notification Act (WARN Act or Act), and is effectively overseeing employer compliance with … under the Worker Adjustment and Retraining Notification Act and is effectively overseeing employer compliance with the Act …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential … conditions and flooding. We also determined whether the MTA tested/updated the plans and inspected and maintained the … and equipment. In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can … summonses to be processed, its collection of payments for parking fines needs to be improved. Many parking …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… [read complete report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take … accessible entrance. Recommendation Town officials should assess the feasibility of taking additional steps to increase … Assess whether Town of Chili Town officials could take …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26