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Oversight of Procurements and Loan Programs
… facility. DANC’s operations provide services to customers at Fort Drum and in surrounding counties. DANC has partnered … audit period, DANC also received payments on a total of 70 loans it had awarded for various purposes, including …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… services to those who are economically disadvantaged and/or have special health care needs. In general, the … premium for every Medicaid recipient enrolled in the MCO, and the MCO arranges for the provision of services its … to their enrollees. Prior to October 2011, pharmacy benefits were reimbursed through the fee-for-service method …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and … assurance that employees report time worked accurately on their time cards. Although the Board has adopted a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyMontgomery County – Financial Condition (2013M-234)
… balanced budgets and instead consistently relied on appropriating fund balance, a non-recurring revenue, to … of $19.2 million. We also found that the County’s cash-on-hand declined from twice its average monthly expenditures … objectives for funding long-term needs and reduce reliance on the appropriation of fund balance. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… care programs when they become Medicare eligible, and to increase its direct efforts if necessary to remove these …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followCUNY Bulletin No. CU-174
… with the Action/Reason of Pay Rt Chg/CRT (Change Rate) on the Job Action Request panel using the effective date of … request must be made for each of the rows that exist on the employee's Job Data panel. OSC Actions Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-174-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-185
… of Pay Rt Chg (Pay Rate Change)/CRT (Change Rate) on the Job Action Request page using the effective date of … request must be made for each of the rows that exist on the employee's Job Data page. Reporting Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-185-retroactive-rate-increases-cement-masonCUNY Bulletin No. CU-182
… Affected Employees CUNY Professional Staff employees in Bargaining Unit T8 Effective Date(s) Institution Payroll … The one hundred and twenty hours need not occur in the same calendar month. Refer to the memorandum dated … Code: CSP Effective Date: The first day of the pay period being processed 7/24/03 or 8/21/03 Earnings: Amount to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-182-summer-payment-cuny-department-chairpersonsQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… ). Background Our initial audit report, which was issued on September 18, 2015, found significant issues with medical … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… audit the books and records of the Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust … accounting records are complete and accurate and are based on adequate supporting information. Require the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Examples from GASB Statement 34 - Statement of Cash Flows
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. Background The Town of … over fuel. There are no procedures in place to record the distribution of fuel shed keys. Also, because the distributed … that cannot be duplicated. Maintain an inventory of the distribution of numbered fuel shed keys. Take appropriate …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… analysis, issues appropriate duplicate receipts, or properly reports pending and disposed cases to DMV. Our … monthly reports, maintain an accurate listing of bail, or maintain a reliable cash receipts record. Our review of … data. There was no indication that the Board conducted, or retained anyone to conduct, the required annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… use disorders. We issued our initial audit report on June 22, 2018. The audit objective was to determine … after the issuance of the follow-up to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followVillage of Oxford – Justice Court Operations (2013M-219)
… 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … an associated payment deposited in the bank or that it is being pursued for payment. Reconcile the manual system for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… do not ensure that access rights to the payroll and human resource modules within the computerized accounting system … and edit employee leave time in the payroll and human resource modules. Review the conflicts of interest statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … safety measures necessary to safeguard the public and property. DOB inspectors respond to incidents and complaints … and Hearings (OATH) Summonses and DOB Violations when a property or construction site does not comply with codes, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followControls Over Equipment (Follow-Up)
… item is purged from the system. Our initial report, issued on January 9, 2019, examined whether H+H had established … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-follow