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Opinion 91-50
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group therapy services … Department of Health (Department) administers the State’s Medicaid program in accordance with a federally approved Medicaid State Plan. The Department’s many responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her … over $56,000 in restitution and serve eight months home detention and two years’ probation before the Honorable Thomas A. Varlan in United States District Court for the Eastern District of Tennessee at Knoxville. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… covering 1.1 million members. Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) … as well as by Civil Service. Civil Service provides United with a daily update file of NYBEAS changes, and United also …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance Company of New York (United) … losses. For instance, contracts that United negotiates with health care providers may include limitations on the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… records. Consult legal counsel to ensure the actions taken with respect to the transfer/advance of moneys from the sewer … payment. Remit all moneys to the Supervisor in compliance with statutory requirements. … Town of Hanover Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Gardiner – Selected Financial Activities (2013M-67)
… to support this payment. The Town has partnered with a not-for-profit organization (NFP) to purchase land for … for NFP organizations and have a formal contract with private groups when services are provided and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Use of Vendor-Supported Technology (Follow-Up)
… August 29, 2019, examined whether NFTA was complying with requirements to maintain its systems at vendor-supported … that remain unaddressed. Generally, NFTA officials agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The … that hindered filing the 2012 annual update document (AUD) with the Office of the State Comptroller. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279City of Mechanicville – Records and Reports (2012M-162)
… these services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Comptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Travel Advisory No. 15
… AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C –Expense Report … of the expense report. If employees need guidance with electronically signing the AC 132-S, please contact your …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Comptroller. The former Director opened an unauthorized bank account in 2004 which the Board was not aware of, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… liabilities. For example, a Medicaid recipient with Medicare Part C coverage received outpatient surgery for … Payments to Selected Providers for Services to Recipients With Medicare Part C Coverage (2010-S-22) Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cComptroller DiNapoli Releases School Audits
… adopted budgets actually produced operating surpluses. As a result, the district’s unassigned fund balance has exceeded … the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … follow or enforce compliance with the procurement policy when purchases were not subject to competitive bidding …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases State Audits and Examinations
… to maintain supporting documentation, including payroll records, time sheets, paystubs, or canceled checks, … and consequently, taxpayers. State University of New York: Upstate Medical University's Billing Practices (2016-S-50) For the two fiscal years under review, Upstate wrote off nearly $17.4 million in insurance denials. …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The … as a part of the budgeting process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The … to the competitive bidding requirements. Upper Jay Fire District – Board Oversight (Essex County) The board did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… in the procurement process are aware of and comply with the Village’s procurement policy requiring the use of … Review and revise user access rights (permissions) along with job descriptions to ensure that users have access only …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… orthotics, and supplies while recipients were residing in nursing homes. The audit covered the period from January … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care … providers. Medicaid recipients, including those enrolled in managed care, generally receive necessary durable medical …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-location