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New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one … Facilities (ACFs), and Home Health Care (HHC) providers to adequately safeguard patients through requests for … employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled. Key … in accordance with their IEPs and did not ensure that all Medicaid-eligible claims were submitted and reimbursed. … for students with IEPs. Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andVillage of Canaseraga – Claims Audit (2023M-48)
… paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48City of Olean – Budget Review (B1-15-2)
… for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings … completing a cost-per-meal analysis and exploring methods for increasing revenues and potentially decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Lyncourt Union Free School District – Financial Condition (2016M-62)
… September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which operates one school with approximately 377 students, is governed by an … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Town of Ballston - Water Fund Financial Operations (2023M-60)
… for billing, collecting, enforcing and adjusting water charges. Review unpaid water charges and annual relevy lists. Reconcile water delivered …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not ensure the Chief Water Operator procured all goods and services in … policy. As a result, there is an increased risk that the Village paid more than necessary for goods and services …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and … invest District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation … interest. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
… capital needs or considered the impact they will have on Town operations or how they will fund these needs. As of … capital reserve funds have zero balances. However, based on discussions with the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Barnard Fire Department – Financial Controls (2015M-134)
… 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe … Barnard Fire Department Financial Controls 2015M134 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… is governed by an eight-member Executive Committee/Fire Advisory Board per its bylaws, provides fire protection …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404