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Reporting Resources
… Reference Materials Glossary What's New Holder Education webinar modules on demand - Coming Soon! …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing … To determine whether Medicaid inappropriately paid for recipients Medicare Part C costsharing liabilities …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws … for the use of debit cards including a requirement for authorization prior to the use of the card. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Village of New York Mills – Justice Court (S9-14-4)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Lackawanna City School District – Financial Condition (2014M-119)
… source and continue to evaluate and explore ways to cut costs and increase revenues. Develop a realistic plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 through March … were not properly informed prior to voting on the Project proposition. Certain items in the Summary were not … and site work contracts, which was not part of the Project’s original scope. The Board President did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… two recommendations included in our initial audit report, Medicaid Program: Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … spent during the 2013 fiscal year. The District has a well-designed set of control procedures that can provide … fund amounts are within statutory limits. Develop a plan to use the surplus fund balance identified in this report in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… for Recipients with Multiple Identification Numbers and No Social Security Numbers (2010-S-29). Background Our initial audit … applying for Medicaid meet eligibility requirements, and they are also responsible for assigning eligible Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background Our initial report, issued on September 26, … for services rendered to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Many Medicaid … in our initial audit report Overpayments for Medicare Part C Coinsurance Charges …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followContracts for Personal and Miscellaneous Services (Follow-Up)
… in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2009-S-54 ). Background Our … 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have … justify the need for new or renewed contracts for personal and miscellaneous services. In addition, the Port Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followTown of Pittstown – Records and Reports (2013M-5)
… The Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board is the legislative body and has overall responsibility for managing operations. The Board comprises four elected Board members, and an elected Town Supervisor. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Pittsfield – Disbursements (2013M-82)
… totaling $886 − that did not have an approved timesheet on file to verify that they were paid for hours actually … a total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … approved warrants with the canceled check images, as shown on the bank statements, and review the bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of East Fishkill –Financial Condition (2014M-139)
… establishing internal controls over financial operations and maintaining sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive officer. For fiscal year … not effectively monitor the budgets throughout the year and did not require the Town Comptroller to present accurate …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water District 1 … The purpose of our audit was to review the financial operations of the Port Kent Water District 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… appeared to be ongoing conditions that could negatively affect the health and/or safety of clients. For example, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Ogden – Financial Management and Justice Court (2014M-234)
… budgeted appropriations for the Town’s major operating funds totaled approximately $9.7 million. The Town operates a … budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the Board … the budget estimates and the amount of unexpended surplus funds to maintain. Ensure that the Supervisor provides all …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report 2016-N-6 ). … includes provisions for procurement, inventory procedures, and maintenance of records. DHS is responsible for ensuring … under its regulatory purview are providing security and protecting the physical safety of shelter clients and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followCUNY Bulletin No. CU-323
… the attached informational chart for specific information on the use of the new and existing Action/Reason codes and … Pay earn code and the payment amount will be displayed on the payroll register. The earn code description and the payment amount will be displayed on the employee’s paycheck stub or direct deposit advice. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cuny