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Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… complete report - pdf ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166State Comptroller DiNapoli Releases Municipal & School Audits
… totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… established Program limits. Establish written policies to address default enforcement mechanisms and oversight of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingComptroller DiNapoli Releases Municipal Audits
… – Board Oversight Over Recreation Cash Receipts (Orange County) The board has not adopted comprehensive written … Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not ensure the village’s accounting … Fire Company No. 1 – Controls Over Financial Activities (Cattaraugus County) The treasurer did not maintain …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Jamesport Fire District - Length of Service Award Program (2019M-05)
… General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The … records for 27 members did not sufficiently support 322 points awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Hancock … related to cash receipts and disbursements for the department management’s review and consideration. The … to interviews with department personnel and inspection of certain documents related to the issues identified in our …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Cornwall … did not establish adequate internal controls to safeguard the district’s user accounts. Specifically, network user … that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Payments for Fraudulent and … we identified, formally assess the payments we did not test, and formally assess the conduct of William Davis. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsTown of Springfield – Credit Card Purchases (2020M-138)
… to locate a ladder purchased for $585. Credit card reward points worth at least $1,250 were redeemed during the audit period. We were unable to determine whether these points were redeemed to benefit the Town. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Argyle Central School District – Medicaid Reimbursements (2020M-171)
… [ read complete report - pdf ] Audit Objective Determine whether the Argyle … maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… complete report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) … would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… and Document Preparation: INTRODUCTION Federal grants are generally classified as government-mandated or voluntary … purposes and/or time requirements. These transactions are characterized by the following traits: The provider … a transaction to occur. Voluntary nonexchange transactions are characterized by agreements accepted by two or more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10-response.pdfNew York State Health Insurance Program - Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) (2022-F-29)
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29-response.pdf