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Medicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 consecutive hours or …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … provider. The audit covered the period September 26, 2012 through December 31, 2016. The audit found that a …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… disclosure forms or provide them to the SCIDA for review. One of the projects in our review was approved for a PILOT agreement even though a SCIDA Board member was the spouse of one of the two partners in the potential project. Projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… and financial management practices for the period July 1, 2013 through June 30, 2015. Background The Rockland Board …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCentral Islip Union Free School District – Financial Management (2013M-380)
… Background The Central Islip Union Free School District is located in Suffolk County. The District is governed by the … $25 million. Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million … District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Livonia – Board Oversight and Information Technology (2014M-221)
… General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The previous Clerk-Treasurer … not consider the results of operations for the previous year when budgeting for the following year. The Mayor did not ensure that the proper rates of pay …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Munnsville – Financial Operations (2012M-239)
… monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The Village … annual financial reports within the prescribed statutory period. Perform annual audits of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of … technology environment for the period January 1, 2009, to January 9, 2013. Background The City of Niagara Falls is … deficits, meaning recurring revenues were not sufficient to fund recurring expenditures. During our audit period (2009 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346SUNY Bulletin No. SU-54
… semester (Fall 2000). However, employees who had a break in service the previous semester, must have at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148State Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 292
… Accounting System. Agency Reporting Reimbursement for courses processed through the Central Accounting System must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entrySUNY Bulletin No. SU-360.1
… Comp Rate Code is ANN, CAL, CYF or 21P and work percent is 100% on 04/30/2024. Employees with an Employee Status of … With Pay whose Comp Rate Code is BIW and work percent is 100% on 04/30/2024. Employees with an Employee Status of … Rate Code is ANN, BIW, CAL, CYF or 21P and work percent is 100% on 04/30/2024. Prorated Payment Amount Based on Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employees