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Comptroller DiNapoli Releases School Audits
… proposed budget complies with the property tax levy limit. Churchville-Chili Central School District – Financial … unrestricted fund balance exceeded the statutory limit from 2012-13 through 2014-15. … overpayments because employees failed to meet the credit hour or grade level requirements necessary for reimbursement. …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0XIX.6.D Reporting – XIX. Project Costing (PCIP)
… costs against each funding source even though the total project costs are contained in one SFS Project. SFS reports include the full project budget, full … costs against each funding source even though the total project costs are contained in one SFS Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and … rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followAssessment and Collection of Selected Penalties
… To determine whether the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, … health care providers, which have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… methodology. The audit covered the period from December 1, 2008 through May 29, 2013. Background The Medicaid program … departments and ambulatory surgery centers on December 1, 2008. The methodology was implemented in freestanding … determined the clinic’s records did not support any of the exam procedures, and in some instances the medical records …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for … State Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual … State Education Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State … Institute was not taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… eligible for Medicare Part B, which provides supplementary medical insurance covering a broad range of outpatient medical services, physicians' fees, and medical supplies. Individuals enrolled in both Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … Key Recommendation Examine written policies and procedures to determine if they provide adequate guidance related to the … To determine whether the New York State Thruway Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … (Report 2016-S-41 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… About the Program Our initial report, issued December 30, 2016, determined if the Office of Mental Health (OMH) … documentation. However, our visits to certain client apartments identified what appeared to be ongoing conditions … the health and/or safety of clients. For example, three apartments had significantly damaged ceilings/walls, two did …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … home. OPWDD contracts with three entities within the Young Adult Institute Network (YAI Network) to provide FSS in the … included in our initial audit report Oversight of Young Adult Institute Incs Family …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… $869,436 in reimbursable costs on its CFR for two rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report … To determine the extent of implementation of the ten recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followAccounts Payable Advisory No. 31
… utility invoices for payment Guidance : It has come to our attention that some Business Units are not separating … 52001 Electricity Commodity 52002 Electricity Transmission Gas Commodity 52020 Methane 52021 Natural Gas 52022 Propane (non-vehicle use) Gas 52025 Gas …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments