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Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Claims with incorrect billings for alternate levels of care, which caused $465,313 in overpayments; Claims for dental services that should have been covered by a managed care plan, which caused $336,780 in overpayments; and Claims …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 … prescription drug claims, as “non-rebate-eligible.” As a result, CVS Health did not seek rebates from drug … “non-rebate-eligible” designation from the account. As a result, we projected Civil Service would receive additional …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… lacks strong internal controls – most notably DHS-specific standard operating procedures. Our review of four sampled …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
Plattekill 1 Fire District Internal Controls Over Financial Operations 2014M282
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline and … financial report has not been filed with the Office of the State Comptroller for the last three years. The Board was … File the annual financial reports with the Office of the State Comptroller within 60 days of the fiscal year end. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Emergency Service Communication Surcharges (2017-MS-4)
… of our audit was to determine whether the six counties audited received and expended all emergency surcharge revenue … identify all the suppliers operating within the counties audited. As a result, county officials were unable to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively administering … expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… was to assess internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Broome County – Financial Condition (2013M-224)
… County, located in the central southern portion of upstate New York commonly referred to as Southern Tier, has a …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Wainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77