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Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … who were automatically added to the Buy-in Program by CMS with coverage beginning more than 2 years retroactively, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Division of Housing and Community Renewal Bulletin No. DH-125
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Addison’s (Town) progress, as of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September 2022, in …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fUnity House of Troy – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… ended December 31, 2014. Background Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an … Green and Delaware counties. Ulster-Greene is reimbursed for preschool special education services through rates set by … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees … OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies … collected from bail cases. However, even after accounting for the ATI fees, there was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate that it …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for … which was issued on July 25, 2013, identified $7.8 million in Medicaid overpayments. The overpayments occurred primarily … Medicaid for higher (and more costly) levels of care when, in fact, patients received lower cost ALC. We recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followAnnual Assessment of Market Orders for 2012, 2013, and 2014
… which is administered pursuant to a contract with the New York Apple Association, Inc. (NYAA). Key Recommendations … written guidelines for expenses deemed necessary for NYAA’s performance under its contract, including travel …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Collection of Special Hauling and Divisible Load Overweight Permit Fees
… Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … safe and efficient transportation system for the traveling public, and protect the integrity and reliability of the … we tested, we found significant and pervasive weaknesses in internal control at the regional office level that …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36