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Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program (2016-D-1)
A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1_1.pdfNYC Construction Noise Complaints Soar
… in 2010 to 37,806 in 2015. At the same time, the number of after-hours work permits issued by the city’s Department of Buildings (DOB) increased, according to an audit released … found that inspectors determined that there was “no excessive noise,” for 211 of the 250 complaints and only …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarComptroller DiNapoli Releases Municipal Audits
… , Plymouth Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… In the emergency response to Superstorm Sandy, the state … (DMNA) used a catering company which tacked on $20,000 in excessive costs, according to a report released today by …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … (13.6 percent) over the last four years. By maintaining excessive or unnecessary fund balance, the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… condition. Key Findings District officials reduced excessive unrestricted fund balance by $14 million from … expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses and excess fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Assistant Superintendent for Business and Operations had excessive administrative permissions in the financial … which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Lead Contamination of State Armories (2019-S-50) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” … rates for Medicaid recipients in MMC or HARP who enroll in Medicare and do not need long-term services and support. However, recipients in MMC or HARP who enroll in Medicare but are not eligible for IB-Dual should be …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… of Health: Overpayments for Services Also Covered by Medicare Part B (2010-S-50) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven-Comsewogue Union Free School District , New … District and the Yonkers City School District . “In an era of limited resources and increased accountability, it’s … officials have overstated liabilities and accumulated excessive reserve funds. In addition, the board has …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, … education half-day Special Class program. For the purposes of this report, these programs are collectively referred to … in the RCM and the CFR Manual, including: $319,896 in excessive day care and substitute teacher compensation …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Medicaid overpaid Ambulatory Patient Groups claims because of deficiencies in the claims processing and payment system. … program reimburses outpatient services through the use of the Ambulatory Patient Groups (APG) payment methodology. … (2012-S-24) Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) … To determine if …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial … the 2012-13 fiscal year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll … The employee benefit accrued liability reserve (EBALR) was excessive when compared to the potential costs which could be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andLowville Academy and Central School District – Financial Condition (2015M-220)
… officials have overestimated expenditures and used very little of the revenue from the District’s wind power …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … responses arising from inquiries or analytical procedures Excessive voids or credits New vendors, especially if payment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags