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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). …

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

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the … to the Board. Key Recommendations Consult with the Village Attorney to recoup the Superintendent’s unpaid health …

Utilization of the Arch Street Yard and Shop Facility

To determine whether the Metropolitan Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for each credit card purchase. Reconcile credit and gasoline card statements to itemized supporting documentation. Develop and implement written policies and procedures for the use of …

Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)

… of the five recommendations included in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … on July 29, 2011, determined that while Transit has a number of policies and procedures for managing and …

Annual Assessment of Market Orders for 2015 and 2016

… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place … to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 …

List of Agency Reveal Reports and Reveal Retention Schedules

Chart for bulletin No 156

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update Documents (AUD). The Board …

Town of Guilderland – Employee Compensation and Benefits (2015M-262)

… our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 … The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is … approximately $37.7 million. Key Findings The Parks and Recreation Maintenance Supervisor did not ensure the …

Town of Plainfield – Road and Equipment Maintenance (2016M-307)

… whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 through … The Town of Plainfield is located in Otsego County and has a population of 915. The Town is governed by the Town Board, which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 …

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …

Cortland County - Claims Audit and Check Printing (2018M-247)

… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and … had not attended mandatory training required by New York State Town Law. The District did not always use competitive … ensure that purchases are made in accordance with New York State General Municipal Law and the District’s procurement …

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

Bovina Fire District Fund Balance 2015M138