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New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York … for E/M services and identify upcoded claims. As a result, United recovered over $1 million in overpayments. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … Services (Report 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), … contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the … new M9 rail cars. The procurement is managed by LIRR’s Rolling Stock Programs Department’s nine employees, with the … issued on March 25, 2022, was to determine whether LIRR’s Rolling Stock Department managed the M9 contract so that the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … Determine whether the City of Binghamton City properly planned and monitored the Joint …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… the IT asset inventory. BOCES officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… of Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements … Sullivan County Board of Cooperative Educational Services Central Business Office Internal Controls 2015M331 …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officePutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the … 6, 2016. Background The Putnam/Northern Westchester Board of Cooperative Educational Services consists of 18 component … PutnamNorthern Westchester Board of Cooperative Educational Services Information Technology …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established … 19 component districts, is governed by a nine-member Board of Education elected by the boards of the component … Otsego Northern Catskills Board of Cooperative Educational Services BOCES ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. … with the special act and, if necessary, request that the State Legislature amend the special act, and revise the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not established … and a lack of segregation of incompatible duties. Formal bank reconciliations are not performed and Committee members … review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims