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Cybersecurity Web Series Week 4 – Ransomware – How to Avoid Being the Next Victim
This session will focus on one of the most prolific and expensive malwares in cyber history, Ransomware.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-4-10-25-2021.pdfAmagansett Union Free School District – Financial Condition (2014M-91)
… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with 108 students attending kindergarten through … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Clymer Central School District – Financial Management (2016M-187)
… and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the corresponding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187State Police Accidental Disability (Section 363-bb) – State Police Plan
… from service. “Accident” has a specific meaning with NYSLRS disability benefits. We determine whether an incident … you must have filed a written notice of the accident with: NYSLRS within 90 days of the accident; or Your employer …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… and Local Employees Retirement System to her deceased mother, Rosemary Banack, between January 2010 and July 2015. … of eligibility for Medicaid assistance. "When her mother died, Tammy Banack concealed the death from the New … benefits until the Retirement System discovered her mother’s death in mid-2015. The prosecution also alleges that …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kDiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing in … about fees and expiration dates. Even as some sellers of gift cards have eliminated inactivity fees, consumers should … fees apply. DiNapoli reminds New Yorkers to spend the gift cards in a timely fashion. If not, the money could …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in the initial report, but more needs to be done. State Education Department (SED): Buffalo Hearing & Speech … product code errors totaling nearly $3.85 million. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… service in the same or similar geographic region. United’s reimbursement rates for out-of-network services are generally … — often significantly higher — than United’s in-network reimbursement rates. Consequently, services provided by … for 226,128,077 services. To illustrate, the average reimbursement for a routine office visit in 2016 was $29 for …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesEquine Health and Safety (Follow-Up) (2019-F-49)
To determine the extent of implementation of the two recommendations included in our initial audit report Equine Health and Safety (2017-S-77).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f49.pdfVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Lehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsWage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1)
To assess the extent of the implementation of the two recommendations from our initial audit, Wage Subsidy and Transitional Employment Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f1.pdfPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… in our initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy … Of the initial report’s three audit recommendations, one was implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followAndover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of … used as intended. 1 Three reserves are overfunded and one reserve appears to be unneeded. Key Recommendations Adopt … recommendations, but indicated they planned to initiate some corrective action. 1 With the exception of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… The Executive Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions … covered by the General Fund, which could lead to greater out-year gaps and worsen the state’s structural imbalance … essential services during SFY 2021-22. The budget raises taxes on high earners, delays tax reductions for middle class …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… Numbers. The audit covered the period January 1, 2014 to June 30, 2018. About the Program The Department of … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members … Local Departments of Social Services (Local Districts) and the NY State of Health (NYSOH, the State’s online health …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… eligible students. Schools receiving TAP payments certify student eligibility. For the three academic years ended June … not approved by the State Education Department, one student who did not meet the citizenship requirement, and one student for whom we found insufficient proof that she …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Purpose To determine whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket … with United HealthCare (United) to process and pay medical claims from health care providers for services … payments, at rates established by United, to furnish medical services to Empire Plan members. Members pay a …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue … in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that … usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both years. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow