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Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The audit … Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, … Although the hospital provided acute care on the first day of the admission, the patient actually received less …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsState Agencies Bulletin No. 1665
… Employees who are ORP/VDC members (Plan Type 7Z), have a break in service, have not completed the 366 day suspense … Date. ORP/VDC Retirement Election Dates for each employee can be found in the Retirement Plans panel in PayServ. If an … Summary worksheet will auto-populate for each worksheet you enter. Record New Dates and Send to OSC Agencies will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the … to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… work schedules and pay rates and Fire Department work hours and time and attendance records for the period January … do not ensure that firefighters work their required annual hours. Key Recommendations Consider undertaking discussions …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining fund balances in the town-wide and town-outside-village operating funds and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the … The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… for instructions on their federal payment systems or with their federal program liaisons on how to properly return …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryAudit of the Tuition Assistance Program at New York Career Institute
… Institute (NYCI) is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to … TAP awards totaling $2.2 million that were paid to the school for 840 students. We reviewed a sample of 50 randomly … we tested. We therefore concluded there is not a high risk that a significant number of students certified for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State … waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … and implement procedures for periodic price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Administration of the Contract With the Postgraduate Center for Mental Health
… To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services … our visits to certain client apartments identified what appeared to be ongoing conditions that could negatively …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required … system in place to maintain a complete and accurate master list of businesses and the inventory of devices required for … the audit were not included in the Department’s master list of 407 businesses. The Department had adequate …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to … Buffalo Academy of Science Charter School is governed by a Board of Trustees which comprises five members. The … We also found that the terms and conditions of the lease agreement appear to benefit the Corporation more than the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Justice Court … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes … 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with Board-adopted policy and if Village … 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans County and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s … have accurate information with which to base its financial decisions and, ultimately, did not adopt reasonable budgets … Monitor the budget-to-actual results throughout the year and amend the budget prior to exceeding appropriations …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205