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Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). … examined whether nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, … 31, 2010, our audit determined Medicaid paid $28 million for bed reserve claims that exceeded the bed reserve day …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followAccounts Receivable Collections
… Recoveries Bureau (Bureau). The Bureau is responsible for collecting accounts receivable that state agencies have … collection cases totaling $926.8 million to the Bureau for action. During this period, the Bureau collected $381.6 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsInternal Control System Components
… Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsComptroller DiNapoli Releases School Audits
… economically. However, the district’s productivity level for meals per labor hour is below the industry averages. … transportation contractor did not reimburse the district for all fuel used for non-district purposes. While the contractor reimbursed …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within two business days after … readily available to provide to BSE auditors. If BSE is satisfied with the expedite justification and has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Use of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The … 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s … to November 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a … by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… and information technology operations for the period June 1, 2012 through October 28, 2013. Background The Village … records and reports during our audit period. As a result, there is an increased risk that errors and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall … management. The Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Upper Brookville – Justice Court (2013M-160)
… and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s … to March 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … an elected Mayor. The Village’s budgeted appropriations for the 2011-12 fiscal year were approximately $8.3 million. … State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Parish – Board Oversight (2012M-240)
… of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is located … they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were paid even though …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… internal controls over the Court’s financial operations for the period January 1, 2012, through March 15, 2013. … Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … operating and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8User Access Controls Over Selected System Applications (Follow-Up)
… and personal information that is considered confidential for a variety of programs, controls over their access are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations