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Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26)

To determine the extent of implementation of the five recommendations included in our audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f26.pdf

Comptroller DiNapoli Releases School Audits

… any errors or other exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale … future tax levy increases. For access to state and local government spending and 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1

Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results

This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative

https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdf

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 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Village of Dering Harbor – Payroll (2020M-78)

… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

State Comptroller DiNapoli Releases Municipal & School Audits

… totaling nearly $2 million that consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a duplicate press-numbered receipt which … whether deposits were made in a timely manner. Another 34 entries totaling approximately $50,000 did not have the …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1

Inspector General

… staff. Fax 518-408-3931 Mailing Address Office of the State Comptroller Office of the Inspector General, 10th Floor 110 State Street Albany, NY 12236 Guidelines Establishment and … with internal control requirements; Review and advise on protocols regarding employee background checks and assist …

https://www.osc.ny.gov/common-retirement-fund/resources/inspector-general

Rockville Centre Union Free School District – Information Technology (2023M-140)

Determine whether Rockville Centre Union Free School District District officials monitored users compliance with the Districts acceptable Internet use policy AUP

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget

… on the table, including budget risks my office has raised in recent years. The mayor’s executive budget provides a more … a missed opportunity in the current fiscal year. “The cost of asylum seekers, unbudgeted at this time last year, is … The city then budgets $1 billion for migrants in FY 2025 and zero thereafter, creating some uncertainty and …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budget

Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)

… are met, including parental consents, prescriptions and service encounter details. Ensure that all IEP-related …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m

East Quogue Union Free School District - Claims Auditing (2019M-78)

… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims process. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Niagara County – Court and Trust Funds (2015M-228)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, … established appropriate controls to safeguard and account for court and trust funds for the period January 1 …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Masonville Fire District – Financial Activities (2020M-165)

… ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over the District’s financial operations. Key Findings The Board did … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and … timely submission of Medicaid-eligible inmate inpatient hospital claims for Medicaid reimbursement by the County’s …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Niagara Charter School - Information Technology (2018M-172)

… if personal, private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) … seven computers. Virus scanning was either not activated or not up-todate on three computers. PPSI was not classified … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Incorporated Village of Garden City – Check Signing (2021M-39)

… her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key … supervise the check-signing process when others use it. In her absence, have authorized alternate signatories sign … checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

City of Amsterdam – Budget Review (B23-5-4)

… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4