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Albany Public Library – Leave Accruals (2015M-293)
… audit was to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293State Agencies Bulletin No. 259
… No action is necessary unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Security Self-Assessment: Questions – Information Technology Governance
… training? 2b Have all officers and employees with access to personally identifiable information (PII), and … passwords? Yes No N/A Describe expectations and how those expectations are communicated: 7f Have password … broadcast? 9b Has the service set identifier (SSID or name of the wireless network) been changed from the factory …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsResidents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular access to ombudsman services due to a decline in the number of … is required to establish an Office of the State Long-Term Care Ombudsman. In New York, this office is within the New … Many residents of longterm care facilities in New York state lack regular access to …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOpinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-7
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Comptroller DiNapoli Releases Municipal Audits
… not develop comprehensive written procedures for managing system and network access, and internet usage was not … appropriate method to ensure equity among the users of the system, district officials could bill users more equitably if …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… made inappropriate payments to providers that failed to use modifier codes properly. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… issued by both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can … permits totaling approximately $8.9 million and the regional offices issued about 11,708 special hauling permits, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followComptroller DiNapoli Releases School District Audits
… County) District officials implemented a well-designed system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Oversight of Construction Management Contracts (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Construction … a range of capital projects to improve these sites. In an effort to better ensure certain capital projects are … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followTown of Pulteney – Financial Management and Information Technology (2012M-177)
… breach notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, maintaining a computer inventory, or sanitizing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for … CVS have made progress addressing the issues identified in the initial audit. While none of the $30,695,221 in improper payments has been recovered, Civil Service and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Under Reporting of Net Available … the State and the Human Resources Administration in New York City) are responsible for determining NAMI … within eMedNY and because localities did not update NAMI in a timely manner. Our initial audit report contained …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidVillage of Middleport – Water and Sewer Rents (2013M-313)
… water and sewer financial activity. This “accounting system” did not ensure that transactions were recorded in a … Implement and maintain a comprehensive accounting system that provides for the integrity of financial …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the five … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local … Civil Service contracts with Empire BlueCross (Empire) to administer the Empire Plan’s hospital benefits. Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesOversight of Nurse Hiring and Retention (Follow-Up)
… verification of work eligibility) to ensure they are in compliance with relevant hiring policies and procedures, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … identified $29 million in improper Medicaid payments for drugs dispensed after their termination date. … whether the Medicaid program made improper payments for drugs dispensed after their drug termination date The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsTown of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town Supervisor and four councilpersons. The District’s 2013 budget totals …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Effective May 2012, the Town installed a computerized system to maintain similar records. However, the Highway … reports generated daily from the new computerized fuel system and did not compare a perpetual inventory record to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253