Search
Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid … (SIUs) dedicated solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that only …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… adjustments to the fund level statements to permit compliance with GASB Statement No. 34." This will allow those …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsManagement of Unexpected Delays and Events During Winter 2017-18
… if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were … The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 of … winter. We found that the LIRR did not have plans covering unexpected events such as derailments in the yard or …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and requirements for each role. External Auditor – Audits financial statements to render an opinion on whether they adhere to … of the audit, including which financial statements will be audited and the applicable time period to be audited; specify …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
https://www.osc.ny.gov/retirement/publications/1526State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
https://www.osc.ny.gov/retirement/publications/1525Village of Nelliston - Payroll and Accounting Records (2018M-162)
… his leave accruals accurately. Maintain adequate up-to-date accounting records and provide financial information to …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Utilization of the Arch Street Yard and Shop Facility
… MTA’s mammoth ESA project, it constructed the new Facility in Long Island City, adjacent to the No. 7 line Hunters Point … into Grand Central Terminal. The Facility was completed in December 2004 at a cost of $81.4 million. Funding for the … M-7 electric rail cars, which Bombardier began delivering in 2002. According to a staff summary dated May 3, 2002, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for the use of gasoline credit cards, specifying which District officials are authorized to use the gasoline credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … July 29, 2011, determined that while Transit has a number of policies and procedures for managing and controlling …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followAnnual Assessment of Market Orders for 2015 and 2016
… and Markets (Department) had adequate procedures in place during the audit period to accurately report its … dairy products. Each specific market order is established in Department regulations to assist the industry in achieving a variety of objectives, including product …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016List of Agency Reveal Reports and Reveal Retention Schedules
… Adj Not Paid 3 NHRP726 Payroll Expenditure Charge Register for Separate Checks 12 NHRP727 Employee Expenditure Charge Register Report for Separate Checks 12 NPAY715 Check Reversal Report … Time Entry Transactions 4 Date Issued: 04/07/2000 … Chart for bulletin No 156 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… properly maintained Town roads and highway equipment for the period January 1, 2015 through July 7, 2016. … The Town of Plainfield is located in Otsego County and has a population of 915. The Town is governed by the Town Board, … Supervisor and four Board members. Budgeted appropriations for 2016 total $594,605. Key Finding Officials have taken …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … of county auditor or the office of county comptroller, in accordance with law. Direct the County’s Information … prepared checks. Discontinue assigning users access rights in the financial software. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339