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Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In … the monthly premium for the recipient. Further, an MCO is only eligible to receive the SMCP if it submits encounter …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careState Comptroller DiNapoli Releases School District Audits
… establish adequate controls over network user accounts. As a result, BOCES has an increased risk of unauthorized access … of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… performs all financial duties, including online banking, on her personal computer. The bookkeeper collects, records … of the independently elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) … these claims generally appeared to be valid expenditures. Village officials were unable to provide documentation to …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the financial operations …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Announces Sale of General Obligation Bonds
… the Series 2018C Tax-Exempt Refunding Bonds will provide funds to refund certain outstanding state General Obligation …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli Announces Sale of General Obligation Bonds
… the Series 2015C Tax-Exempt Refunding Bonds would provide funds to refund certain outstanding general obligation bonds …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsAccounts Receivable Collections
… includes the Civil Recoveries Bureau (Bureau). The Bureau is responsible for collecting accounts receivable that state … Key Findings Overall, the Bureau was generally effective in its collection of accounts receivable referred by state … However, there are improvement opportunities. From a sample of 194 collection cases totaling $22.2 million, we …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsDisposal of Electronic Devices
… disclosed. One way information can be compromised is through careless disposal or re-use of electronic devices. … Personal computers, tablets, and smart phones pose a particular concern because they can easily be returned to … media (e.g., hard drives and other memory components) in these devices be securely overwritten or physically …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network … and, if not, whether Empire BlueCross made overpayments on any of those claims. The audit covered the period January 1, 2013 through December … BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. … for cost-savings measures, including spending freezes and personnel layoffs, recently implemented by the … independent evaluation of the adopted budgets for 202425 and 202526 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from … actual revenues and expenditures to ensure that operations do not deviate significantly from the budget. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and included certain … Intervention (EI) program. Amerimed Kids shares office space and certain employees with the private business and the … compensation; $116,920 in insufficiently documented rent expenses, including $8,511 for a location that was not …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualOperational Advisory No. 35
… Service (Salary) Advances Guidance: Starting January 1, 2024, agencies will have the ability to issue a personal service (salary) advance payment to eligible … payment to an employee for personal services is not intended to supersede normal State Payroll procedures. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. Background The … Board of Cooperative Educational Services (BOCES) is an association of 12 component school districts. The … services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the component …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… pdf] Audit Objective Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… cash balance. The bank reconciliations were reviewed by a District official who was not independent of recording cash … book balance. Ensure the review of bank reconciliations is performed by an individual who is independent of recording cash and journal entry …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) … PLS was taken. NYSLRS will use a hypothetical calculation to determine the ex-spouse’s share to avoid reductions …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded … The Department’s bylaws do not adequately segregate financial duties and instead assign them all to the … reviewing the Department’s bylaws and making amendments to financial operation provisions as necessary. Conduct an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations