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Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …

UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services

… Civil Service contracts with UnitedHealthcare (United) to administer the Empire Plan’s medical/surgical … or five levels of care that providers bill. The amount of United’s reimbursement depends on the level of care billed – … During the period January 1, 2016 to December 31, 2016, United paid out-of-network providers over $65.6 million for …

Maintenance, Inspection, and Testing of the Event Recorder System

… whether the the Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix … North America. The LIRR has 124 stations on ten branches and the City Terminal Line that covers about 700 miles of …

Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)

… The audit objective was to determine if United HealthCare (UHC) and Amerigroup made payments to ineligible health care … 1, 2011 through December 31, 2014. We determined that UHC and Amerigroup made improper and questionable payments … program. Furthermore, recoveries of improper payments by UHC's and Amerigroup's SIUs were very limited. We also found …

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… Issued To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A …

Management of Unexpected Delays and Events During Winter 2017-18

… partially canceled, or were late (arriving at the destination six minutes or more after the scheduled time). …

Town of Stamford - Annual and Claims Auditing (2018M-227)

… Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually …

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

Determine whether Town officials have adequate controls in the Highway Department to safeguard assets

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …

Hudson Valley Community College – Tuition and Fees (2016M-348)

… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member Board of … preserves all sequentially numbered receipts and other documents when conducting file maintenance procedures. …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your … board the best opportunity for improving fiscal management and protecting taxpayer dollars through expert and independent review. Use this reference guide to …

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …

Village of Dansville – Water and Sewer Operations (2017M-273)

… to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through … Trustees. The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 million. …

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of …

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …

Town of Chester – Time and Attendance Records (2017M-287)

… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …

DiNapoli Announces State Contract and Payment Actions for November

… or other improprieties. Cumulatively through November for calendar year 2016, DiNapoli’s office has approved 17,541 … and nearly 36,000 payments valued at nearly $76 million for a variety of reasons. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities …

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village …