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Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… records. The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in … the Treasurer’s records. Adopt realistic budgets based on historic trends. Develop and adopt financial plans for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60William Floyd Union Free School District – Payroll (2016M-165)
… (i.e., time records) to ensure that payments were based on the actual hours or days worked prior to payroll … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… for bus purchases. The District had 10,885 user accounts on its network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTown of Norwich – Justice Court (S9-14-3)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found the Court has properly collected and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… and a decline in the general fund balance. District relied on its general fund to subsidize operations of the school … fund. Adopt structurally balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Liberty Central School District – Budget Review (B4-14-6)
… deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Jericho Union Free School District – Financial Management (2016M-328)
… retirement contribution reserve appears unreasonable based on current use. Key Recommendations Adopt budgets that … realistically reflect the District’s operating needs based on historical expenditure trends or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Long Lake Central School District – Payroll (2016M-90)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … actual needs and include realistic estimates based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Board’s ability to assess the effect of current operations on long-term financial needs was hindered by inaccurate and … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Charter School of Educational Excellence – Information Technology (2023M-174)
… we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… $87,300 did not have the required proof of insurance on file. We also found buyout payments made to 10 employees … corrective action. Appendix B includes our comment on an issue raised in the City’s response letter. … …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Reducing Medicaid Costs for … disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible … certain conditions. When Medicaid recipients are enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be paid for a full … is less than 60 days). We issued our initial audit report on December 8, 2016. The audit objective was to determine … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followState Comptroller DiNapoli Releases Audits
… Cost Manual (2017-S-32) Auditors identified $1.6 million in reported costs that did not comply with requirements for … including $541,775 paid to 38 individuals who did not work in VOA-GNY's SED preschool programs. Department of Health … Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-101
… who possess or obtain one of the following degrees on or after April 1, 2007 are eligible for an Education … The Earn Code EPA , EDP , EPI will be displayed on the payroll register. The Earn Code descriptions - … BU17 or Education Payment Investigator - will appear on the employee’s paycheck stub or direct deposit advice. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationOptimizing Medicaid Drug Rebates (Follow-Up)
… drug manufacturers. We issued our initial audit report on January 7, 2016. The audit objective was to determine … efforts by the Department. Given the current fiscal stress on state Medicaid programs, we strongly urge the Department … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followState Agencies Bulletin No. 1682
… share of taxes to the United States Department of Treasury on behalf of the employee. OSC’s current business practice is … of the Social Security and/or Medicare tax deficiency on their Form W-2 (Wage and Tax Statement). As a result, … will be responsible for paying any additional income taxes on this amount. Questions Questions regarding deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactOversight of Campus Foundations (Follow-Up)
… action plans. We issued our initial audit report on February 26, 2018. The audit objective was to determine if … continued to oversee and manage donations and resources on behalf of the campuses. OUA also did not obtain and review … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… whether Medicaid overpaid hospitals by reimbursing for higher levels of medical care than those actually … rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must indicate a patient's … inpatient claims for acute care by tens of millions of dollars a year. Key Recommendations Recover the $7.8 million …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissions