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UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncturerelated services
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesPatient Safety Center Activities and Handling of Revenues
… the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that purpose. Our audit … whether the Department of Health is meeting the goals and objectives of the Patient Safety Center and is collecting …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesResources and Responsibilities: New York State’s Environmental Funding
… On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental … State Comptroller Executive Summary Founded in 1970, the New York State Department of Environmental Conservation (DEC) … new functions within the limits of available resources. New York has created a number of dedicated funds for …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingVillage of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … Determine whether the Village of Monticello Village Treasurer Treasurer maintained accurate …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Controls and Management of the Unemployment Insurance System
… risk of improper payments and fraud, largely the result of identity theft. Further, even without considering claims from the … using ID.me, Inc. (ID.me) to provide identity verification services. In addition to managing UI benefits and record …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Delaware County – Court and Trust Funds (2022-C&T-2)
… certain assets may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Oswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … the courts’ custody. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Town of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… detail to support cash and other general ledger balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash balances per the accounting records, and post all transactions to the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically … incurred sufficient to enable the proper audit of the claim for reimbursement. Denial of reimbursement for expenses … amount of the unreturned excess from the salary or other money owed to the employee. 11 General Municipal Law, section …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address … When processing payments to a vendor Business Units should ensure the voucher is payable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … to [email protected] : Copy of the March 31st bank statement; Detailed list of “Other” items (including change …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationEnforcement of Commission Orders and Other Agreements (Follow-Up)
… to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services … $76.75 million, including a $38 million settlement with National Grid to lift the natural gas moratorium in Long Island, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire … or document the rationale in instances when competition is not sought. Ensure written agreements are made with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and supported. We … Board of Fire Commissioners Board ensured purchases and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Cohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Livingston County Court and Trust Funds (2022-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Oversight and Enforcement of the Rechargeable Battery Law
… has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper … has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law