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American Academy of Pediatrics, District II
… owing” which our examination revealed to contain material false information related to charges for Continuing Medical … In six instances, the Executive Director submitted false third-party vendor documents in support of inflated … Degree (a class C felony) and four counts of Offering a False Instrument for Filing in the First Degree (a class E …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covers the three fiscal years … which detail program-related expenses. To be eligible for reimbursement, the provider's reported expenses must … excess of SED's allowable compensation levels; $474,080 in employee bonus payments that were not in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards
… Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsAccounts Payable Advisory No. 70
… State entered into a contract with Key Bank to print and mail checks paid from the State’s general checking account … notify OSC now by emailing [email protected] . In the email identify the type of payment, Supplier ID, reason for … Agency” handling, volume and frequency of payments, and a contact person. OSC will coordinate with the contact person …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventOversight of Critical Foster Care Program Requirements (Follow-Up)
… and Family Services (OCFS) regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices oversee the entities that provide child welfare services, including voluntary agencies (VAs) and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followSummit Security Services, Inc. (Summit)
… payments the Office of General Services (OGS) made to Summit Security Inc. (Summit) under statewide contract PS65725. Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… initial audit report, Inappropriate Payments Related to Procedure Modifiers (Report 2016-S-63 ). About the Program … needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally performed during the … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services unrelated to the original procedure …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our … with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMessage from the Comptroller – 2023 Financial Condition Report
… growth. In this environment, State policymakers increased support for schools, health care and other programs. At the … These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerRockland County – Budget Review (B22-6-9)
… in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is authorized to issue the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our … law, are in operation in New York. Each OTB Corporation is a public benefit corporation governed by a Board of …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, … through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Greene County Industrial Development Agency – Management Practices (2013M-95)
… agreements related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village pursuant to contracts with the Towns of Orangeville, … that an elected Board of Directors, also known as the Fire Council (Board) and comprising 12 elected members. During the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0