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Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… New York City (local districts). Annual Medicaid payments for the Medicare buy-in program total approximately $1.3 … Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through February … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our audit report, … by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the two recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followLivingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… (Report 2016-S-54 ). About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare, … and copayments). We issued our initial audit report on September 10, 2018. The audit objective was to determine … providers reported inflated Part C cost-sharing amounts on claims and the Department of Health (Department) lacked …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). … program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … The Town Attorney may have a prohibited interest in the contact between the Town and his law firm. Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129CUNY Bulletin No. CU-493
… Purpose To provide instructions for processing payroll deductions for the 2015 CUNY Charitable Campaign … 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2015 CUNY Charitable Campaign will … date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignCUNY Bulletin No. CU-117
… Begin Date: 06/14/01 Earnings End Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll register. The earn code description (Uniform Allowance CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… vendor files existed in the system because users created new vendor files when entering purchases for existing …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTown of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Honeoye Central School District - Information Technology (2019M-9)
… stored personal data, such as photos, videos and music, on District computers. District officials did not provide IT … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9West Niles Fire Company – Financial Activities (2017M-205)
… determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly … 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in … with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … a district corporation of the State, distinct and separate from the Town of Champion. The District is governed by an … Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … The individual serving as claims auditor was prohibited from doing so by State Education Law due to performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSelected Aspects of Discretionary Spending
… Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125