Search
Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. … or lost. Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report … 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it may cause Medicaid’s payment to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … within the District’s network and public website for the period January 1, 2013 through October 15, 2014. … population of approximately 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … cap override rules. Reserve funds are then applied to the next year’s budget. Determines Costs and Savings When Local Governments Transfer Services When a local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Contract Advisory No. 25
… Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents … (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 1702
… and/or limited to the Governor’s Salary cap limit of $179,900 are affected by the overtime limit change. All … affected by the plan year change. Background Chapter 510 of the Laws of New York of 2015 amends the Retirement and Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… public in a transparent manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 … annual audit for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine … Law (Village Law) Section 4-408. Although our review did not identify any significant fiscal concerns with the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, controlling fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the … purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any … $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTuckahoe Common School District – Purchasing (2013M-158)
… policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes for purchases that are not required by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… – pdf] Audit Objective Determine whether the Village of Herkimer (Village) Clerk- Treasurers maintained complete, … totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash … bank balances to remain unidentified and unresolved. As of February 29, 2024, cash balances did not agree with bank …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsIX.7 Overview – IX. Federal Grants
… individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, … The Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer Contracts (CA), Project … individual grants is designed to conform to the provisions of the related grant agreement the Federal Single Audit Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the … Village of Fairport Industrial Development Agency Board Governance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … Fire Commissioners. General fund budgeted appropriations for the 2017 total approximately $1.1 million. Key Findings The Board engaged professional service providers for managing various facets of the District’s Length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor and/or … report to the agency. There will be a higher likelihood of returns if agencies do not respond to requests within 24 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions