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Medicaid Program – Overpayments of Ambulatory Patient Group Claims

… were not factored into the claim payment. Under the new APG system, the Department assigned providers new APG rate codes and deactivated the rate codes used under … providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, the Department …

Assessment and Collection of Selected Fees and Penalties

… and collects a variety of fines such as those levied on employers for their failure to pay fees in a timely manner … three fee categories we reviewed. The Department does not have accurate records to show who is required to pay boiler …

Overpayments of Claims for Selected Professional Services (Follow-Up)

… Background Our initial audit report, which was issued on April 20, 2012, examined whether inappropriate Medicaid … and Office of the Medicaid Inspector General officials have made progress in correcting the problems we identified … issuance of the follow-up review to provide information on actions planned to address the unresolved issue discussed …

Selected Aspects of the Dam Safety Program (Follow-Up)

… compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual … nine prior audit recommendations, six were implemented, and three were partially implemented. Key Recommendation …

DiNapoli Releases Analysis of 2023-24 Enacted State Budget

… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates …

Town of Ticonderoga – Capital Project Management (2023M-38)

… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects .  As a result, Town officials did not: …

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement … comment on an issue that was raised in the Town’s response letter. … audit town Chemung intermunicipal consolidation …

Town of Middleburgh – Claims Audit Process (2023M-56)

… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …

Town of Jay – Records and Reports (2023M-22)

… of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… managed the Treasurer’s office cash collection process and ensured accounts receivable were reconciled. Key Findings The Controller did …

Town of Seneca Falls – Cash Collections (2023M-57)

… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …

Village of Hewlett Neck – Financial Management (2022M-35)

… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …

Oversight and Enforcement of the Rechargeable Battery Law

… 2020 through September 2021. About the Program Every year in the United States, millions of single-use and rechargeable … batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be … to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law was enacted to reduce …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System (SFS). Chapters are …

Town of Morehouse – Records and Reports (2021M-182)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. … misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … reports and records. … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …