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City of Norwich - Emergency Medical Services Billing (2019M-112)

… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… are accurately calculated and payments are verified against the amount due. Village officials generally agreed … that they have taken, or planned to take, corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Suffern Central School District - Financial Condition (2019M-145)

… reserve may be overfunded by $13.4 million based on past settlement rates. The District does not have a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Beacon City School District – Budget Review (B6-13-10)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… reliability, responsibility, skill, education and training, judgment, integrity and moral worth of the professional service providers as … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Town of Oneonta – Town Clerk (2021M-59)

… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Cuba-Rushford Central School District - Financial Management (2020M-7)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Town of East Hampton – Budget Review (B7-14-18)

… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Town of East Hampton – Budget Review (B7-15-19)

… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Town of Mooers - Procurement (2020M-55)

… procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of … were not procured in accordance with the procurement policy. Key Recommendations Procure purchase contracts … requirements in compliance with the Town’s procurement policy. Town officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55

Maine-Endwell Central School District - Leave Records (2019M-40)

… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records … and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, … Increase oversight of personnel responsible for leave accrual records. Explore options for a more streamlined leave …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Town of East Hampton – Budget Review (B7-16-14)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14

Bay Shore Union Free School District - Procurement (2018M-212)

… were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required by … purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior approval, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212

DiNapoli Announces State Contract and Payment Action for March 2017

… emission credits to NYSERDA. $107.6 million with US Bank National Association for a letter of credit to support … LLC for upgrade and continuing support of Oracle e-Business Suite. $650,000 with Erdman Anthony and Associates … Alcoholism and Substance Abuse Services $971,000 to OPAD Media Solutions LLC for the Prescription Drug Abuse Campaign. …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017

Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care

… enrolled in managed care, and the managed care plans pay providers for services rendered to their members. The Medicaid program should not pay claims on a FFS basis when the services are covered by … whether recipients are enrolled in Plans and will deny FFS claim payments unless the services are carved out from the …

https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-care

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154