Search
Charlotte Valley Central School District - Budget Review (B4-15-6)
… located in Delaware, Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key Findings We found that the significant revenue and expenditure projections in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Harrison Central School District - Financial Condition (2018M-260)
Determine whether the Board and District officials adopted budgets with reasonable estimates
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Long Island Association for AIDS Care
… for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by LIAAC under … for payment totaling $120,293 for employee medical and dental expenses for the period February 2014 through May …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… people 65 years of age and older and people under 65 years old with certain disabilities. Individuals enrolled in both …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followSky Light Center Inc. – Supported Housing Program
… enable these individuals to live more independently in a community setting and to reduce homelessness, … for the Advancement of the Blind and Retarded - Options for People Through Services Program ( 2011-S-11 ) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… services when patient deaths occur within one day of admission. The audit covers the period December 1, 2009 … claims when patient deaths occur within the first day of admission. For instance, Medicaid paid $153,329 on a claim … $9,685 for a patient who died within the first day of admission. The APR DRG-based methodology assigns additional …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsMedicaid 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-inpatientContract Advisory No. 31
… Guidance : Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required … the agreement (contract) and procurement record documents to OSC through the Electronic Documents Submission System … Price (IFB) EBV Electronic – Best Value (RFP) Purchases to be made from an OGS centralized contract through a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… system developed and operated by MTA Headquarters for use by its agencies to report on contractor and … MTA did not properly handle the review of responsibility for two of 10 sampled contractors with repeated … were performed timely by evaluators who were responsible for the project, or, in certain cases, that the evaluations …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members … Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care and hospital or birthing center delivery costs associated …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
To determine the extent to which the New York City Department of Homeless Services DHS implemented the recommendations in our initial audit report Oversight
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… her duties resulted in the untimely payment of claims and litigation. As a result, the City’s reputation with its … potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersXVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceVendor File Advisory No. 12
Using the Vendor SelfService Portal to Update Vendor Information
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationBemus Point Central School District - Capital Projects (2019M-212)
… orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project plan … bid change orders exceeding the statutory bidding limit. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Chenango County – Departmental Cash Receipts (2015M-21)
… of Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. Background Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is governed by a 23-member Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. … of Education. The District’s general fund expenditures for the 2014-15 fiscal year were about $101 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. … 2,900 residents. The Town’s budgeted appropriations for 2013 totaled approximately $1.5 million. Key Finding … review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89