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Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, … to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, … and that meet existing standards of professional practice. For the five-year period ended December 31, 2017, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionAccounts Payable Advisory No. 32
… regular vendor IDs and to the Internal Revenue Service (IRS) for reportable payments processed within the Statewide … will also produce and send 1099 Forms to vendors and the IRS for reportable payments to vendors: (i) that use a single … the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal … County, is governed by a Board of Trustees that currently has 11 members, including two parent representatives. The … controls to provide greater assurance that School funds are not exposed to substantial loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… officials run the risk that necessary fire protection and emergency services resources will not be available. The Board … ability to continue to provide fire protection and emergency services. Ensure the financial information it …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… distinct and separate from the Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of … accountant and Verify the applicability of the wording in the contract relating to the calculation of the District’s … withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit of claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually … by the Council President as required by the Charter, but rather by the City Manager. We found exceptions with the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Village of Mount Morris – Justice Court (2013M-152)
… 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and a … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village 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 oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 to 2011-12, and is now …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… January 1, 2013 through December 16, 2014. Background Citizens Hose Company (Company) provides fire protection and … credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The Town is … Board. We also tested 21 payroll disbursements totaling a gross amount of $13,600 to ensure that they were made for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… was to assess internal controls over the management of Library resources for the period July 1, 2011 through … September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 … segregated. The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes directly to the payroll-processing contractor without …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186