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Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … the level of risk involved with the School’s participation in these ventures because School officials refused to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven … for the contract’s final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice Foundation … 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… that is not under the control of the local school board in the city of Albany, Albany County. The School’s current charter was issued in November 2009, and oversight of operations is provided by … Ensure that Board members disclose their interests in School contracts in writing. … Brighter Choice Charter …
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)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, …
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 … estimated that fixes could yield as much as $2.2 million in savings. More often than not, water loss is caused by leaks from broken or aging underground pipes. In some cases, however, auditors found inaccurate meters or …
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
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid should not pay premiums for Buy-in Program coverage on behalf of …
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
… was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller … investigation found that for more than four years, Johnson cut herself extra paychecks, pocketed water and sewer … made unsupported payments to her husband and used village funds to date on Match.com. She was able to do so because …
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)
… of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Report 2017-S-66 ). About the … prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate treatment for an …
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
… today announced his office will conduct a training session in cooperation with Ulster County Executive Michael P. Hein, on financial safeguards for fire districts in Ulster County. “Fire district officials can benefit from … and property throughout Ulster County. With that said, in light of the announcement by the Comptroller DiNapoli and …
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
… but depositing at least $1,711 into her personal bank account. Stevens worked at HPG from 2014 to 2018, and is … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
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
… not covered by fee schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is … not be paid. When hospitals send claims for reimbursement, in addition to general service codes, they typically include …
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
… on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to light during an audit and … discharge. “Ms. Barnes used public funds to cover her personal costs,” DiNapoli said, “I thank Troop C of the …
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)
… 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … projects and sidewalk replacement services − that resulted in payments totaling more than $10.6 million to two … project activity to ensure that projects are completed in a cost effective manner. Determine whether to pursue …
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
… If the former employee is doing business with the State in a new capacity, unrelated to their State work, those … helpdesk . Once access is removed, the employee’s status in PayServ and SFS changes to inactive. Although a proxy can … reimbursement claims through the Travel & Expense module in SFS. This facilitates accurate reporting of taxable and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… experienced the largest decrease outside of New York City at -24 percent, while the Mid-Hudson declined by 17.4 … in June. The North Country’s growth was the highest at 18.6 percent. Four other upstate regions also saw an … Most Regions Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… initial audit. For instance, the Department implemented a new claim processing control to prevent payment of excessive …
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"
… of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis … Statement No. 33 is effective for fiscal years beginning on or after July 1, 2000. Accounting changes made to comply … code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement in your …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions