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Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Department of Health: Overpayments of Ambulatory Patient Group Claims (2011-S-43) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … $4.3 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1College at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and … for audit were documented and adhered to State travel rules and regulations. This employee was an athletic coach …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesComptroller DiNapoli Releases School District Audits
… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, … limitations for the past five years. For example, at June 30, 2012, the unexpended surplus fund balance … maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… first six months of 2012. The Town has not established a confirmation process with its bank for online transfers of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a … of 1,160 residents. The Town contained the Village of Edwards through our audit period. The Village was dissolved …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user accounts, 36 … did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … There were no timesheets or other records of the days or hours worked, such as calendars and logs, for four salaried …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … deputy treasurer. Selkirk Fire District – Procurement of Professional Services (Glens Falls Regional Office) District …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCity of Yonkers – Budget Review (B20-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2020-21 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6City of North Tonawanda – Financial Operations (2012M-203)
… maintain records indicating they sought written or verbal quotes, as required by the purchasing policy. We tested 24 … did not maintain a record of the verbal or written quotes required by the procurement. Key Recommendations … department heads obtain the required verbal or written quotes for the procurement of goods not subject to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three … 2016. The initial audit identified $770,935 in Medicaid overpayments for Medicare Part C cost-sharing. The … the inappropriate payments, advise the three providers how to properly bill Medicaid for Medicare Part C cost …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followHolley Central School District – Financial Condition (2013M-342
… consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 … These budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended … of 4 percent of the ensuing year’s budget by more than $7 million, or 35 percent, as of June 30, 2013. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … the adopted computer use and inventory policies were enforced or monitored. The Board has not reduced excessive … estimates. The Board adopted a procurement policy, but it does not require competition for professional services or the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Global Concepts Charter School – Cash Disbursements (2017M-126)
… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126