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Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our … State Medicaid agencies require all ordering and referring physicians and other professionals providing services through … January 1, 2014, New York’s Medicaid program required that physicians and other health care professionals who order, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will … Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and … of 14 and 24 with paid summer employment for up to 6 weeks in July and August. The Department contracts with providers who, in turn, secure employment opportunities at local employers. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followCity of Troy – Budget Review (B22-5-7)
… agreements are settled in 2023. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… All New York State agencies are required to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … warranted follow-up. About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH’s … payments, as follows: $11.8 million was paid for managed care premiums on behalf of Medicaid recipients who should not …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted … of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced … Key Finding The Office has made significant progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followTown of Lockport – Justice Court (2018M-36)
… all bail held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Livingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … Key Findings The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due … Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Andover Central School District - Financial Management (2018M-145)
… appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not used to finance operations and adopted … 2016-17, which made it appear that unrestricted fund balance was within the statutory limit each year. When these …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… in this review. Other Related Audit/Report of Interest Long Island Power Authority: Vehicle Acquisition, Use, and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followTown of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142West Niles Fire Company – Financial Activities (2017M-205)
… 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated … in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected … cash disbursements and fundraising events or adopt a code of ethics as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Outstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCity of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings … The City’s comprehensive multiyear capital plan has not been updated and used for preparing the proposed budget. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the … for improving for improving accountability over fund managed by Kennedy. Key Finding Kennedy officials have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followCity of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158