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Overpayments of Certain Medicare Crossover Claims (Follow-Up)
… Claims (2011-S-28). Background Many Medicaid recipients are also enrolled in Medicare, the federal health care … disabilities. Individuals enrolled in both programs are referred to as “dual-eligibles.” Generally, Medicare is … to Medicare. After Medicare processes the claims, they are electronically transferred to the Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followSchuyler County – Treasurer’s Office (2014M-186)
… was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, 2013. … Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is … and custodian of all of the County’s money and responsible for maintaining an accurate accounting of all receipts and …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Empire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… with member hospitals. Payments for hospital services are generally based on standard fee schedules that are negotiated between Empire and its member providers. … for special items (implants, drugs and blood) that are not covered by the standard fee schedules. Agreements …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… with member hospitals. Payments for hospital services are generally based on standard fee schedules that are negotiated between Empire and its member providers. … for special items (implants, drugs and blood) that are not covered by the standard fee schedules. Agreements …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughSUNY Bulletin No. SU-215
… to be employed for both the Fall and Spring semesters are due a lump sum payment of $402.60. Employees employed for the Fall or Spring semester only are due a lump sum payment of $201.30. Eligible employees on Military Stipend Leave are eligible for this lump sum payment immediately. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-215-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2014Who to Report – Enhanced Reporting
… reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, but chose not to join NYSLRS; … report contractors or consultants working for you. They are not public employees and are not eligible to join NYSLRS. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportAccountability and Surplussing of Vehicles (Follow-Up)
… Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 118 State-run residences. … at the four NYC DDSOs to ensure that all vehicles are properly accounted for, that vehicles are used for official State business only, and that DDSOs are …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… duties. Ensure that duplicate, press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil office payments that are received in person at the civil office. Ensure that bail …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andYouth Facility Chargeback Rates to Localities (Follow-Up)
… Officials made considerable progress in ensuring all costs are accurately included in the calculation of the annual … performing the calculation. Hard copies of the user manual are available to staff who are responsible for calculating the annual chargeback rates; …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Background Many of the State's Medicaid recipients are also eligible for Medicare Part B, which provides … Individuals enrolled in both Medicaid and Medicare are commonly referred to as "dual eligible." Generally, … billed Medicare Part B claims. However, further actions are still needed. Of the three prior audit recommendations, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followCity of Long Beach – Budget Review (B7-14-12)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The proposed budget includes … yet been approved by the City Council. Overtime salaries are budgeted at $2.2 million, despite such costs averaging …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Eligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You … least five years of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may … You must have at least five years of service credit. You are eligible to retire with full benefits at age 62, or may …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… of homeless shelters in the City. The majority of shelters are operated by private providers through contracts with DHS. … that all shelters operating under its regulatory purview are providing security and protecting the physical safety of … for monitoring shelters’ security expenses to ensure they are appropriate and in compliance with contract requirements. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Key Findings The water district’s accounting records are incomplete and inaccurate. The Board did not adopt … Ensure that the accounting records for the water district are complete and accurate. Develop and adopt budgets for the … tax payments in the tax collection software when they are received, properly assess penalties to all tax payments …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Travel Advisory No. 5
… of the Guide to Financial Operations (GFO) . Agencies are now required to retain documentation supporting Travel … and Expense transactions for six years. Online agencies are required to use the attachment feature in the SFS to … location – e.g., the agency’s Finance Office. Agencies are not permitted to allow individual travelers to retain the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseAccounts Payable Advisory No. 27
… is incurred (e.g., the date which the goods or services are received from the vendor) regardless of whether a … is received. Services (Non Contract) Date services are completed. Contract payments Payment dates specified in contract; if none specified, then date(s) goods are delivered or services are completed. Prepaid Services …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateColumbia County – Payroll (2014M-121)
… Ensure that the duties of payroll batch entry and approval are properly segregated. Review the method by which part-time attorneys are paid and the associated hours are reported. Ensure that leave requests are documented and …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… detailed reports of cash receipts and disbursements, nor are bank reconciliations consistently prepared and provided … Key Recommendations Ensure that monthly financial reports are received, are complete and accurate, and include detailed information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Town of Waterloo – Board Oversight (2017M-110)
… adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. … an elected five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110