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UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service … dollars, that were not supported by documentation. Based on a projection of the sample to the audit population for the … $223,765 in duplicate payments for services already paid on another claim, including $18,663 confirmed by United and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesProject Tracking Systems and Economic Assistance Program Evaluations
… voted to replace its project tracking system with Microsoft Dynamics (Dynamics) to reduce duplicative data …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… June 2020, the R179 train cars were deployed into revenue service. The NTTs are installed with Event Recording Units … ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 … manuals. Model R142 cars, which were brought into revenue service in 2000 after the federal guidance was issued, were …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the … one-fifth of the jobs in the city and erased nearly all of the gains over the past ten years. In June, the city … York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… Background The Town of Exeter is located in Otsego County and has a population of approximately 990. The Town is … not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the Supervisor filed the … notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Harford Fire District – Records and Reports (2016M-170)
… of Audit The objective of our audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate from … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… and the Essential Plan. NY State of Health (NYSOH) is the State-run health plan marketplace organized under DOH … whether Medicaid and Essential Plan enrollments determined by NYSOH were accurately reflected in eMedNY when individuals … in the initial audit and was unable to determine what, if any, recoveries had taken place. Of the initial …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followTown of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Forensic Audit of Dual Employment Approvals and Conflicts
… employees who also worked for a New York State or City agency had approval to do so; were working their required … in connection with his/her outside employment. Each MTA agency may develop its own outside employment policy to … from both the MTA and either a State, City, or another MTA agency during the exact same time periods. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsControls and Management of the Unemployment Insurance System
… more than threefold during State fiscal year 2020-21, nor could they provide information on certain performance …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of the New York State … log in with your username and password. Online Services School Districts and BOCES will continue to update their … . Contact Update Online Help NAVIGATING THE SITE Once you've logged into the system, a list of your …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpSchuyler County – Court and Trust Funds (2021-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… deposited to the court and ordered into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a period of three years, … were not complete. We found two actions, totaling $30,455, in the Treasurer’s custody that were not recorded on the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Delaware County – Court and Trust Funds (2022-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … did not make entries into a surrogate’s register to record money ordered to be paid into a court. As a result, the Clerk …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Rockland County – Court and Trust Funds (2019M-45)
… and other properties deposited to court and ordered into her custody. Key Finding The records maintained by the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45