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UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Report 2017-S-34 ). About the Program … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service … billed United for higher-paying E/M services than what were actually performed. For the period January 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) … whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … back to January 2022. About the Program The Department of Health (DOH) administers the State’s Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Springbrook’s CFR for the fiscal year ended June 30, 2015. About the Program … three and five years of age. Springbrook is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with developmental disabilities. St. Anne is reimbursed for … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … that all costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualExtra-Classroom Activity (2015-MR-5)
ExtraClassroom Activity 2015MR5
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, … members. During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 … Key Findings The Board established a policy for the activity fund, but is not adequate because it does not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company … a resolution noted in the minutes, there is no process in place to verify that all claims approved by the … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and disburse checks with little to no oversight. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Town of Sodus – Financial Management and Professional Services (2013M-99)
… The Town’s 2013 budgeted town-wide (TW) general, TW highway, town-outside-village (TOV) general, TOV highway, and water appropriations totaled approximately $3.6 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… or a two-year savings of $57,800. The Superintendent of DPW does not review wastewater lab reports and neither he nor … review of the sewer camera log maintained by the Village DPW from July 5, 2011, through November 13, 2012 documented …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… 1, 2010, through April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a population of 1,425 … Village of Huntington Bay Compensation of Officials and Credit Cards …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … access to the cash register and require each employee to sign in before collecting cash. Ensure that back-up copies of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of … of Kaser , Village of Lisle and the Village of Owego . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the City of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… over $4.8 million for project claims paid during the audit period and determined they were supported by adequate … fund balance was actually underreported during this time period. District officials also overstated their encumbrances …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Service Credit Purchase Payments – Legacy Reporting
… contributions, plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through … or account (this method can only be used for the purchase of optional service credit); or Payroll deductions spread over a period of time equal to or less than the number of months they are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts