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Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229North Colonie Central School District – Claims Processing (2013M-9)
… audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Maine-Endwell Central School District – Financial Condition (2013M-49)
… is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Opinion 89-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (issuance of check by county treasurer) -- Leases (contract between county and corporation of which county … of which the treasurer owns more than 5% of the stock. You state that the original lease was entered into before the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Unified Court System Bulletin No. UCS-203
… as follows: Current Code Updated Code 0001 0001 if the new salary is below the Maximum Salary 2014 if the new salary is equal to the Maximum Salary 0006 0001 if the new salary is below the Maximum Salary 2014 if the new salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and home health … care are typical ancillary services. Medicaid claims for ancillary services are processed by eMedNY, the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientLong Island Association for AIDS Care, Inc.
… reimbursed for appropriate expenses under the terms of contract C023121. We examined select expenses during the … and affected by HIV/AIDS or at risk for infection. The contract, valued at $12 million, was for a five year period … 30, 2013. Subsequently, the Department executed a new CSP contract with LIAAC valued at $11.43 million for the period …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … eligible for reimbursement. Instead, the Department relies on audits by the Office of the Medicaid Inspector General …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… that reports revenues, expenditures, and other key data by program. According to the Guidelines, OMH may perform desk …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… were appropriate. Key Recommendations Maintain adequate accounting records, including revenue and expenditure … approved salary rates in the minutes, require a time sheet to be completed by the District’s hourly employee and … payroll reports and confirm that they agree with the time sheet records. … The purpose of our audit was to determine if …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and found that, for both months, the book balance of one account was $1,000 higher than the corresponding bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink … the cash and bank balances. The Board does not perform, or contract for, an annual audit of the Treasurer’s records. … place for financial recording and reporting. Perform, or contract for, an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 budget relies on … revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs … debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … a $93,308 operating deficit. The unassigned fund balances in these three funds are still expected to remain as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and separate … from the Town of Islip, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112City of Glen Cove – Budget Review (B7-14-16)
… Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156