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Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … net available monthly income. Many Medicaid nursing home recipients have income from Social Security, pensions … and other sources to offset the cost of their nursing home care. This is referred to as net available monthly …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidAccuracy of Reported Cost Savings
… local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are … $1.2 billion as a result of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials … to identify and correct inconsistencies and inaccuracies in methodologies. Routinely take steps to identify changes in …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsDisposal of Electronic Devices
… and Markets (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including … One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… the primary health benefits plan for NYSHIP. Civil Service contracted with UnitedHealthcare (United) to administer the medical/surgical portion of the … 40-minute visit). The higher the level billed, the greater United’s reimbursement. Billing for a higher level of care …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesOversight of Critical Foster Care Program Requirements (Follow-Up)
… At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followSummit Security Services, Inc. (Summit)
… qualifications, such as the required Department of State registration, education, and/or work experience. Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass background … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… Objective To assess the extent of implementation of the four … in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). … Patient Refined Diagnosis Related Groups (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… Purpose The objective of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to … The objective of our examination was to determine the appropriateness of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsFood Metrics Implementation (Follow-Up)
… two recommendations included in our initial audit report, Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food purchases, the State Finance Law (Law) requires the … guidelines, and provide training on New York State food purchasing to agency personnel involved in the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling … Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … overweight permits. The audit found significant weaknesses in the internal controls over the special hauling permits …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard … of New York public higher education system. Specializing in research and medicine, Buffalo serves more than 31,000 … and employs more than 2,500 faculty on its three campuses. In support of its mission, Buffalo spent nearly $330 million …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesControls Over Unclaimed Bottle Deposits (Follow-Up)
… Returnable Container Act (Act), also known as the “Bottle Bill.” The Act requires every deposit initiator to collect a … of many beverages sold in the State. Consumers may then return their empty beverage containers to a dealer or …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followWadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected … Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories … and disease or environmental exposure prevention. ELAP is an approved accrediting authority under the National …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined that the Town’s preliminary budget significantly underbudgeted the appropriations for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… for the period January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. … procedures and policies that are used as criteria in the project evaluation processes. The job report form used to … and formally adopt all policies and procedures critical to project evaluation, and define applicable criteria to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… members. The Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board members have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overWest Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash