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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
… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsWallkill Central School District – Claims Auditing (2023M-52)
… the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately supported, … claims auditor meet the requirements for eligibility for appointment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to …
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)
… and operational activities for the period October 1, 2012 through March 12, 2015. Background 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)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
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)
… 2009, but City officials could not provide documentation showing their methodology for calculating these annual …
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)
… not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent incurred … policy that specifically addresses the procedures for billing and collection when invoices remain uncollected after …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is … the correct State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Lebanon – Justice Court (2013M-247)
… of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to … allow for proper accounting and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank …
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)
Oswego School District Public Library Selected Cash Receipts 2013M397
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s … 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-158Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… policies and procedures over the IT system, including a computer use policy and adequate controls over computer inventory. Audit logs are not reviewed for … Board prior to payment. Establish policies and procedures computer use and for maintaining and controlling IT inventory …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mIX.7.K Record Retention – IX. Federal Grants
… should refer to the General Retention and Disposition Schedule for New York State Government Records as published … agencies are published on the State Education Department's website at: … correspondence related to fiscal matters. Documentation of final acceptance by grantor and closure. Any other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … 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
… and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care Spending Account – …
https://www.osc.ny.gov/jobs/benefitsInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCincinnatus Central School District – Procurement (2021M-111)
… Determine whether Cincinnatus Central School District District officials sought competition to procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Penfield Central School District – Procurement (2022M-76)
… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76