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Overpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often led …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsUncollected Penalties
… penalties. The audit covers the period April 1, 2007 through February 1, 2013. Background The Department's mission is to foster a competitive food and agriculture industry that benefits … to penalty history. Other Related Audit/Report of Interest Office of the Attorney General: Accounts Receivable …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures the integrity of the process; and protects taxpayers, agencies, local …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35XI.18.E Public Officers Law – XI. Procurement and Contract Management
… to be followed when contracting with current and former New York State employees. CONTRACTING WITH FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … legislative employee or political party chairman or firm or association of which such person is a member, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not … not accurately record all real property tax collections, and the Clerk deposited some collections and fees months …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading. Officials could not … when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … corrective action. … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Homeless Outreach Services in the New York City Subway System
… the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have … of 5.6 million travelers throughout the Bronx, Brooklyn, Manhattan, and Queens. Many of the stations are open 24 hours …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Alfred – Incompatible Duties (2021M-99)
… - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and … Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Broadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions were appropriate and information was secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other Financing Sources, including ten year trend analysis Detail schedules of Receipts, Disbursements and Other … Sources, ten year trend analysis and graphic presentations Detail schedules and graphs on Local Assistance Grants, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… the Office of the Inspector General and empowered it to prevent, detect and deter corruption, fraud, criminal … is appointed and has qualified, subject to removal for cause with notice and a hearing before an independent hearing … York Last Revised Date: December 20, 2021 Date of Original Issue: February 13, 2008 … Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalSeminars for Local Officials
… a local government official with your home and work lives is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight … 2-3 different topics. See below for more information on how to request training near you. … OSCs Local Official …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Lancaster Central School District – Financial Management (2022M-37)
… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… however, the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the … been lost or stolen. The Clerk did not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested … York State Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78