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Improper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMedicaid Program – Medicare Part D Clawback Payments
… Objective To determine whether the Department of Health (Department) … Medicaid program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and … Medicaid (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the phased-down …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … reports and the President reviews the Treasurer’s records on an annual basis. Although Company minutes include motions …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Urban Renewal Agency is an independent public benefit corporation that was established to plan and undertake urban … Agency is legally affiliated with the Village of Fairport Industrial Development Agency (FIDA) and the Village of …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to … collection. The Board and Superintendent incurred $70,290 in travel-related costs in fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTuckahoe Common School District – Purchasing (2013M-158)
… required to be purchased by obtaining verbal or written quotes. District personnel also did not comply with the … and regulation by obtaining required verbal and/or written quotes for purchases that are not required by GML to be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Tri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… internal controls over recreation department cash receipts and information technology for the period February 1, 2009, … of five elected members, including the Town Supervisor and four Council members. The Town’s 2012 operating … made directly out of the concession stand bank account and were not reviewed and approved by the Board, or recorded …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Gowanda – Procurement (2013M-175)
… obtained bids and quotes in accordance with the Village’s procurement policy, and verify that they were receiving the … Ensure that Village officials comply with the adopted procurement policy and approve contracts awarded through the … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Lebanon – Justice Court (2013M-247)
… in the Justice’s account. The Justice did not prepare monthly bank or accountability reconciliations, issue … New York State. Perform accountability reconciliations monthly, and investigate and resolve any irregularities. … received in a timely manner; and maintain a complete bail list, and adequate deposit composition records. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the … when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax certiorari refund to a school district public library. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Wallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… on Facebook Today at 2 pm New York City’s world-renowned arts, entertainment and recreation sector saw the largest … a more dynamic or deeper array of venues and museums for arts and entertainment than New York,” DiNapoli said. “The … equipment, so that venues can reopen safely. "The arts, entertainment, and recreation industry are vital to the …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryIX.7.K Record Retention – IX. Federal Grants
… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsBenefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) … their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented employees) 13 vacations days, …
https://www.osc.ny.gov/jobs/benefitsInternal Control
… Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State Comptroller … NYS ITS Enterprise Information Security Office (EISO) NYS Division of Homeland Security and Emergency Services (DHSES) …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlVillage of Northville – Joint Youth Activity Program (2016M-339)
… program (Program) has been established by the Village of Northville to operate youth development activities for … Trustees, two Town of Northampton Board Members and a Northville Central School District representative is … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339