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Town of Bennington – Town Clerk (2013M-319)
… duplicate receipts for all transactions when no other form of receipt is available. Accurately record all fees …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Improper Managed Care Payments for Misclassified Patient Discharges (2021-S-8) 180-Day Response
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (2021-S-8)
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8.pdfAccess Controls Over Selected Critical Systems (2017-S-56) 90-Day Response
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56-response.pdfAccess Controls Over Selected Critical Systems (2017-S-56)
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56.pdfCompliance With Special Education Requirements – Evaluations
… begin until written parental consent is received. IEP meeting: The IEP team reviews the results of the various … manner. Therefore, the DOE uses the date of the IEP meeting as a proxy for the evaluation completion date. The … of these 22,266 referrals, 3,745 closed before an IEP meeting was held, 17,454 culminated in an IEP meeting, and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Therapy and Learning Center Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the Education Law and the Commissioner … State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, … To determine whether Barnard College complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAdministration of Self-Insured Workers’ Compensation Plans (2018-S-33) 180-Day Response
To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33-response.pdfHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfUnited HealthCare – Empire Plan Drug Rebate Revenue
… December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … adopt a comprehensive multiyear financial and capital plan to establish the goals and objectives for funding long-term … The purpose of our audit was to review the Towns internal controls over selected financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Laurens Fire District – Financial Activities (2021M-43)
… Commissioners (Board) established adequate controls over financial activities to safeguard assets. Key Findings The … Board did not establish adequate controls over District financial activities to safeguard assets. The Board did not … and annually audit the Treasurer’s records. File annual financial reports in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… June 30, 2014. Background Hebrew Institute is a Brooklyn, New York, not-for-profit organization approved by SED to provide … 171 students. The New York City Department of Education (DoE) refers students to Hebrew Institute based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualTown of Burke – Fiscal Oversight (2016M-277)
… 1, 2015 through June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Opinion 89-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … office. If the proposition is approved, a treasurer would not be elected at the expiration of the term of office of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… in accordance with applicable statutes and/or District policy and did not ensure claims were properly audited and … bidding requirements and/or the District’s purchasing policy and procedures for 65 percent of the purchases we … documentation demonstrating compliance with the purchasing policy, 34 claims totaling $241,749 lacked documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mState Agencies Bulletin No. P-972
Revisions to Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-972.pdfTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. Background The … the management of the Towns vehicle fleet for the period January 1 2012 through September 18 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312