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Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… methodology for Medicare Part C cost-sharing claims in accordance with federal requirements. The audit covered … include Medicare deductibles, coinsurance, and copayments. Under Medicare Part C, private companies administer Medicare … services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… complete report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… complete report - pdf] Audit Objective Determine whether the Board ensured that credit card and travel expenditures … supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases … $24,416 without adequate supporting documentation. The former assistant recreation director used the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … on leave accrual payments. The City submitted one response letter that addresses the findings in both reports. City …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… was $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … totaling $12.6 million and found that the Board did not properly award two of these contracts − for public works …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the … had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result of duplicate … Town Clerk and Supervisor’s bookkeeper are not performed by the same individual. Annually audit or contract for an …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… amounts due, and adjudicating summonses that are disputed by the respondents. A Memorandum of Understanding (MOU) … and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and Accounts …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… has approximately 3,500 residents. The Town is governed by an elected Town Board (Board) which consists of a … lack of documentation to indicate the time period covered by the audit, the extent of the Board’s review or whether the … timely manner and ensure that the AUDs are fully supported by the accounting records. Provide the Board with a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 … The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes the Port Kent … assess penalties to all tax payments that are not received by the due date and ensure that collections are physically …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… to the District exceeding its 2020 appropriations by $77,968. Key Recommendations Maintain adequate and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial … not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… five towns in Cortland County. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… in 2019 related to taxing sales made by smaller vendors online. (New York already receives taxes on most sales made by the largest online retailers.) Preliminary data released by the state …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020