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Overpayments for Services Also Covered by Medicare Part B (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Overpayments for Services Also … fees, and medical supplies. Individuals enrolled in both Medicaid and Medicare are commonly referred to as … Findings Department officials made considerable progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Temporary Holding Account Rebate … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … revenue attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followUser Access Controls Over Selected System Applications (Follow-Up)
… of implementation of the two recommendations included in our initial audit report , User Access Controls Over … patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research … and inappropriate access to applications after a change in the users’ status (e.g., employment separation, death). …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… benefits portion of the Empire Plan. United contracts with in-network providers to deliver services to Empire Plan … that were paid using an R&C rate period that was not in effect on the date of the service. Key Recommendations … based on their date of service (thereby using the R&C rate in effect on the date of the service). Review the claims …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… not appear to support. We made two recommendations to the Department to review and recover the inappropriate payments … requirements of severe malnutrition. Key Finding Department officials made some progress in addressing the … followed up on the actions taken by by officials of the Department of Health to implement the recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… necessary, whose necessity is evident from documentation in the patient’s medical record, and that meet existing … malnutrition diagnosis. Key Finding We identified $416,237 in overpayments on inpatient claims that certain hospitals … billing rules; and Properly document severe malnutrition in a patient’s medical record. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualState Police Bulletin No. SP-133
… New Comprate, and Increment Code. Questions Questions may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeState Agencies Bulletin No. 1354
… to the new accounting structure (Chart of Accounts) in SFS Affected Employees The accounting, reporting and … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … any data entry changes for on-line users will be provided in a separate bulletin at a later date. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialVillage of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… a district corporation of the State, distinct and separate from the Town of Oneonta and located in Otsego County. The … form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit of claims before … Treasurer’s services, take out the required withholdings from her gross pay and report and remit the withholdings to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were purchased and distributed. Key … documentation) and returned; tickets distributed and sold; prizes purchased and awarded; and the number of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Circleville Fire District – Board Oversight (2013M-343)
… August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An … expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and enter into a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Nassau County – Contract Approval Process (2012M-192)
… a population of over 1.3 million. The County is governed by an elected County Executive, and 19-member County … two to 111 days. When additional guidelines were added by NIFA during a control period, the contract approval … contracts, officials are allowing services to be performed by vendors prior to the ratification of contracts and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Long Beach – Budget Review (B7-14-12)
… revenue with a fee increase that has not yet been approved by the City Council. Overtime salaries are budgeted at $2.2 … an increase in water rates that has not yet been approved by the City Council. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure that the potential …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … was manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We identified weaknesses in collecting, recording and depositing the fees for code …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … professional services. The City awarded contracts to four out of seven professional service providers without … as a result of their past history of providing services to the City. Payments to these four vendors totaled $260,987 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York and has a population … Key Findings The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar … full-time and part-time staff, more than $87,000 in overtime costs could have been avoided. Additionally, we …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218