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UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… (Report 2017-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Civil … 1, 2016 through December 31, 2016, we determined 42 claims (47 percent of the 90 claims sampled) totaling $28,731 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report … BANY is reimbursed for these services through rates set by SED, which are based on financial information, including … To determine whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute … Albany that provides preschool special education services to children with developmental disabilities. St. Anne is … information, including costs, that St. Anne reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company … Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
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)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period … Orleans County Department of Social Services 2012M222 …
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)
… in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by … of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor to …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Taxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal … 35 miles of his official station. According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … Purpose We examined travel expenses a New York State Homes and Community Renewal …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Tuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Improper 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-followControls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … accounted for and payments are only made for appropriate business purposes. Our tests showed these controls have … Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsWallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 1974
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and … OSC will automatically increase the bi-weekly deductions for dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 1888
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … OSC will automatically increase the bi-weekly deductions for Dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Lebanon – Justice Court (2013M-247)
… reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and timely … to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247