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City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… The audit covered the period January 1, 2014 through June 30, 2019. About the Program The New York State Health … $162,887 for 164 claims that included a specific service code that contradicted the general service code and indicated … Review the $162,887 in claims identified in this audit and recover all overpayments, as warranted. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional … cover her personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… provided by three of the five contractors. The Town also paid approximately $600,000 more than was necessary for …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… medical services that range from hospital care and physician services to dental and pharmacy benefits. Medicaid recipients may have … Health Management Systems, Incorporated (HMS) to identify and verify third-party coverages. HMS enters into …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… for expenses that were incurred during the employee’s State service. If the former employee is doing business with the State in a new capacity, unrelated to their State work, those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … for her personal vehicle. She was employed by the village between 2015 and November of 2020. “Jaeger allegedly treated … W. Foley. The arrest was a result of a joint investigation between the State Comptroller’s Office, the Chautauqua County …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… District Attorney Todd Casella, and Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations … apply the 20 percent limitation on coinsurance charges in all cases where it was applicable; providers did not properly … the problems we identified in the initial report. All three prior audit recommendations have been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… encounter transactions to the new Encounter Intake System. We conducted an early assessment of the readiness of … September 14, 2015, the Department's new Encounter Intake System (EIS) began accepting encounter transactions from …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… mechanism to identify merged hospitals and, as a result, it cannot readily detect or prevent inappropriate payments …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesAdministration of the Contract With the Center for Urban Community Services
… administration of a contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, 2015. The audit … For example, a QFR listed $45,774 as the average annual salary for eight social workers, whose average annual …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-services