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Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member … Determine what services will be contracted out and which of those services will be acquired from the Foundation, and ensure that contracts include a sufficient description of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73 … To assess the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper billing, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report analyzed … estimate local governments are losing millions of dollars in revenue due to water loss inaccurate meters or improper …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… the period from January 1, 2015 through December 31, 2019 and associated Medicare buy-in program credits from January … of Social Services (Local Districts) determine eligibility and authorize and process enrollment in the Buy-in Program. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse … to do so because village officials provided no oversight of her fiscal activities. The audit prompted the village to … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… 1, 2013 through September 30, 2017. Auditors identified 18,786 recipients who received 208,198 opioid prescriptions … care with other prescribers – auditors noted 493 of the 18,786 recipients required medical care as a result of opioid or narcotic overdoses that occurred within a …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… the best way to protect public funds.” “The vast majority of fire departments are run by committed and amazing … throughout Ulster County. With that said, in light of the announcement by the Comptroller DiNapoli and the … our public‘s trust has been compromised in a number of separate incidences and we are committed to providing …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… the Fourth Degree and Falsifying Business Records in the First Degree for allegedly stealing $1,711 in cash from the … Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State … investigators and auditors find officials who treat community funds as a personal piggybank,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought … office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks to herself …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Managed Care Premium Payments … (the managed care program most Medicaid recipients enroll in) provides comprehensive medical services that range from … policy is to exclude Medicaid recipients from enrollment in mainstream managed care when they also have comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … inactive employees for expenses that were incurred during the employee’s State service. If the former employee is doing … The purpose of this section is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… for outpatient medical services, physician services, and medical supplies. As the secondary payer, Medicaid … pays the Part B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our … claims directly to eMedNY, the Medicaid claims processing and payment system. The audit covered the period June 1, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. … the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote … Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … of her community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said … professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgery