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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Empire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Empire's payments to Saratoga are generally based on standard fee schedules. However, Saratoga is entitled to … as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire's agreement with Saratoga, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Empire’s payments to Englewood are generally based on standard fee schedules. However, Englewood is entitled to … as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s agreement with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… AMC. Empire’s payments to AMC are generally based on standard fee schedules. However, AMC is entitled to … as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s agreement with AMC, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) … Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local … district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologySauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Tuckahoe Common School District – Purchasing (2013M-158)
… policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes for purchases that are not required by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Public Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well … tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… has contracted with Securus and its subsidiary JPay Inc. (Provider) to provide incarcerated individuals (Individuals) … secure messaging system through an account created on the Provider’s website. Individuals in specialty populations are … of the tablet program and does not internally monitor the number of active tablets at its facilities. Instead, the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsCUNY Bulletin No. CU-234
… , TX , T9 , SF , TU , SJ , TJ , TP , U3 , U6 , S6 , T3 , SE , SV , SW , SB , SM , SU , SZ , SP , SX , ST , TK , and TY … TR , TX , T9 , SF , TU , SJ , TJ , TP , U6 4/28/05 (IBT) - SE , SV , SW , SB , SM , SU , SZ , SP , SX , ST 3/09/05 … for the payment Hourly employees in Bargaining Unit SE must be employed on 4/28/05 to be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsValley Stream Central High School District – Capital Assets (2025M-16)
… Stream Central High School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – … was $3.2 million. Audit Summary District officials did not properly monitor, account for and dispose of capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsSUNY Bulletin No. SU-185
… Employees Union (GSEU) which provides for a Downstate Location Stipend to eligible GSEU employees. Effective … are entitled to the payments from the Downstate Location Fund. The payments amount is based on the campus’s … will be displayed on the payroll register. The earnings description “Location Stipend” and the amount will appear on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesSouthside Academy Charter School – Board Oversight (2013M-318)
… 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees … administration, operation and performance of the School in accordance with the School’s Charter and subject to the … to NHA, and the revenues are to be expended by NHA in accordance with the approved budget, and as otherwise …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Comptroller DiNapoli Releases School Audits
… lunch fund’s total fund balance exceeds the federally regulated limit by more than $45,000. For access to state and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… accounted for some Department funds, she did not properly account for funds associated with the Center’s operations. … The former Director opened an unauthorized bank account in 2004 which the Board was not aware of, deposited Center funds in the account and wrote questionable checks from that account for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246