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Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… New York City (local districts). Annual Medicaid payments for the Medicare buy-in program total approximately $1.3 … Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through February … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The … to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followIntroduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … unauthorized, inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceIX.7.A Funds – IX. Federal Grants
… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … capabilities are not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Massapequa Union Free School District , Ossining Union … School District , Pine Bush Central School District and the Stillwater Central School District . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Do not allow the bookkeeper access to the District’s bank account to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with disbursement authority …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236College of Optometry – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a Statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
Town of Wawarsing Payroll and Leave Accruals 2013M202
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … could have saved town taxpayers $2,244, if purchased off the state contract. The town also did not always retain copies of other … York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… as Banas’ friend, and was the joint holder on his bank account. Following Banas’ death, Smith Shaver withdrew his … Veterans Affairs benefit of $3,216. She closed the joint account after the withdrawals. Smith Shaver was not entitled …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… checks to herself or to others for payment of her personal expenses without Board authorization and divert receipts …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… for basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… while Medicaid is the secondary payer. Usually, Medicare pays 80 percent of the charges for approved Part B services, and Medicaid pays the remaining balances (typically for coinsurance) for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… policies and procedures related to acceptable use, breach notification, or disaster recovery. Key … each month. Adopt an acceptable use policy, information breach notification policy and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in … Village of Hoosick Falls Internal Controls Over Selected Operations …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Wilson –Purchasing (2014M-077)
… 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population of approximately 6,000 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSecurity Over Critical Systems
… is a non-profit public benefit corporation of New York State, established in 1968. NHT’s mission is to receive and … prudent investment, and appropriate expenditure of funds on cooperative programs and projects with its agency … of Environmental Conservation; and Department of State. NHT also partners with other public and private …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systems