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Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesUse of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyMedicaid Program – Medicare Part D Clawback Payments
… (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The audit covered the … January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsOversight of Hazardous Materials and Waste (Follow-Up)
… against hazardous materials and waste. Our audit found that SUNY officials have established controls over and … Paltz, Polytechnic Institute, Oneonta, and Cobleskill), we found significant variation in the adequacy of controls over … At most of the non-university center campuses, we found select areas in which controls over hazardous materials …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… procedure code to report a patient received 96 consecutive hours or more (i.e., four days or more) of mechanical … that included an ICD procedure code for 96 consecutive hours or more of mechanical ventilation services. Key Finding … on 32 inpatient claims that reported 96 consecutive hours or more of mechanical ventilation services. We found …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of … Key Finding Department officials made some progress in addressing the problem we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of … Key Recommendations List in the Company minutes, the bills approved for payment by the membership, indicating the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… services the Village provides. Repay the FIDA for expenses not properly reimbursed. …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the … for assistance every six months. However, we were unable to determine if child care was only provided when the … work or school because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Amsterdam – Records and Reports (2013M-266)
… as well as in revenues and expenditures. The City’s fiscal year runs from July 1 through June 30 and the City generally … statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual financial reports and audited financial …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… was to review administrative compensation, purchasing and financial management practices for the period July 1, 2013 … Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and Purchasing 2017M60 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCity of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… appropriated $4.6 million in fund balance that was not needed to fund the budget, created fake encumbrances (by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Weedsport Central School District – Financial Management (2016M-94)
… plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94North Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1