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Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Fishkill – Audit Follow-Up (2013M-246-F)
… operations. The Recreation Department’s revenues for 2011 and 2012 were $315,222 and $383,957, respectively. Results of Review Based on our … two recommendations were fully implemented and four recommendations were partially implemented. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fForeign Fire Insurance Report Filing
… as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such … our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingDivision of Housing and Community Renewal Bulletin No. DH-12
… Codes and Anniversary Dates and to explain their use in payroll processing. Affected Employees Graded employees in Bargaining Unit 67 Background A Performance advance is an increase in salary paid to an eligible employee according to … Codes and Anniversary Dates and to explain their use in payroll processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… by the nonprofit hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an … Residents’ Committee (BRC) to provide homeless services at Penn Station, Grand Central, and outlying Long Island Rail … outreach services. DiNapoli’s auditors found workers at Penn Station, Grand Central and other MTA rail stations …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachState Comptroller DiNapoli Releases School Audits
… finance law when authorizing $220,000 of borrowing using a line of credit. Onondaga Central School District – Financial Condition Management and Fuel Records (Onondaga County) Adopted budgets consistently … reserve funds. In addition, auditors also found district fuel inventory reconciliations were not documented or …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … sales tax totaling $431 was not set aside for remittance to the state. Crown Point Central School District – Claims … have established adequate procedures over payroll to ensure that compensation paid and benefits provided to …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget … accruals were not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library … of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Annual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place … to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Inspecting Highway Bridges and Repairing Defects
… are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsExtended School Day Program
… if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under … guidelines. We examined the $634,544 in expenses SCO claimed for reimbursement from the Department during the … if the State Education Department Department paid SCO Family of Services SCO for expenses that were approp …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programComptroller DiNapoli Releases School Audits
… his office completed audits of the Brushton-Moira Central School District , Clinton-Essex-Warren-Washington Board of … Cooperative Educational Services , Clyde-Savannah Central School District , Oneida-Herkimer-Madison Board of … Educational Services , Patchogue-Medford Union Free School District and the Ravena-Coeymans-Selkirk Central …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care. The audit covered … from hospitals, MCOs reimburse the hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Services in Excess of Medicaid Service Limits (Report 2013-S-17 ). Background We issued our initial audit report on June … controls to enforce APG policy and payment rules. As a result, Medicaid made $32.1 million in actual and potential … Medicaid’s established service limits (such as one clinic that billed 41 dental exams for one recipient over …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessNational Directory of New Hires Data Security
… and process Directory data must demonstrate a strong security posture and comply with the security requirements established by Health and Human … agency also must comply with Child Support Enforcement’s Security Requirements for State Agencies Receiving National …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityOpinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-23United HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Drug Rebates (Report 2014-S-62). Background The New York State Health Insurance Program (NYSHIP) provides health … insurance coverage to about 1.2 million active and retired State, participating local government, and school district … and pass 100 percent of the value of the agreements on to the Department. United subcontracted key functions of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followUpstate Medical University's Billing Practices
… medical center, specializes in research and treatment of the most prevalent human diseases, such as cancer, … disease. Its overarching mission is to improve the health of the communities it serves through education, biomedical … Insurance carriers may deny payment for a variety of reasons (e.g., service deemed not a medical necessity …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… whether the Bureau of Narcotic Enforcement (Bureau) was effectively and efficiently combating prescription drug diversion and abuse in New York State, in large part … that it maintains electronically. We found several areas where the Bureau could improve its ability to ensure its …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followQuality of Internal Control Certification
… 30, 2012. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certification