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Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable … requested information Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims that should be examined …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . … charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… officials: Continued using an energy service company (supplier) after contract expiration, resulting in BOCES … (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive process or the local utility …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Lowville Academy and Central School District – Financial Condition (2015M-220)

… March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, … Lowville Academy and Central School District Financial Condition 2015M220 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Town of Dover – Fire Protection and Ambulance Services (2016M-413)

… contracts with a fire company to provide services in its fire protection district and with an ambulance company for … Town of Dover Fire Protection and Ambulance Services 2016M413 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413

Accounts Payable Advisory No. 39

… Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, payments resulting … in SFS using the Unique Coding for the Purchase of Land and all necessary documentation should be submitted to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgments

Opinion 97-5

… or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does … assessed against adjoining properties. February 18, 1997 Kevin M. McArdle, Esq., Village Attorney Village of …

https://www.osc.ny.gov/legal-opinions/opinion-97-5

Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)

… makes payments for services rendered directly to health care providers. For recipients enrolled in managed care, DOH pays … rebates totaling $183.7 million due to errors in DOH’s claim extraction procedures, inaccurate or incomplete claim …

https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-follow

Financial Oversight of the Advantage After School Program (Follow-Up)

… activities that integrate what happens in the school day with less formal learning experiences and encourages … expected to participate in the Program on any given day throughout the year, referred to as the Maximum Average … Program funding for State fiscal year 2019-2020 totaled $33 million. Our initial report, issued on February 13, 2018, …

https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-follow

Brighter Choice Charter School for Girls – Financial Operations (2013M-321)

… will provide the School with access to legal and financial assistance, technical support and advocacy at State and local levels. The fee for these services is 1 percent of per pupil revenue from … prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, to 1.5 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321

Managed Care Payments to Unenrolled Providers (Follow-Up)

… in our initial audit report, Medicaid Program – Managed Care Payments to Unenrolled Providers (Report 2021-S-6 ). About the Program Managed care organizations (MCOs) establish provider networks by … contracting with physicians, hospitals, and other health care providers to provide medical care to their members. The …

https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-follow

Opinion 2002-16

… for not-for-profit organizations (see e.g. 1986 Opns St Comp No. 86-44, p 72), even if the activities of the … implied from their express powers (see Village of Atlantic Beach v Kimmel , 18 NY2d 485, 276 NYS2d 993; Town Law … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …

https://www.osc.ny.gov/legal-opinions/opinion-2002-16

XI.12 Overview – XI. Procurement and Contract Management

The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview

XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)

… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … requires the creation of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State … Improvement Project PCIP establishes standard guidance for when a project is needed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-needed

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… granting exemptions. Annually verify income to support Senior Citizen exemptions. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

Opinion 91-29

… Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); … fire insurance tax moneys to pay for an eye care plan, hospital telephone and television charges, and gifts for all … for the use of a telephone and television during a hospital stay; and a gift for each active firefighter (e.g., …

https://www.osc.ny.gov/legal-opinions/opinion-91-29

Opinion 89-21

… Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of trees) HIGHWAY LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-89-21

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