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Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (2010-S-30). Background …

https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-follow

City of Lockport -- Budget Review (B7-1-14)

… deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to …

https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14

Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)

… the School after an affiliated vendor purchased the items online and marked up the price. Had School officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and

Saratoga County – Financial Condition (2013M-235)

… by resident service revenue and interfund transfers from the general fund. Key Finding Even though the Board … (the County-run nursing home) have shown negative trends from 2010 through 2012. The negative financial trends … The total general fund balance decreased 41 percent, from $24.7 million at January 1, 2010, to $10.3 million at …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235

City of Long Beach – Budget Review (B18-7-5)

… revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … the deficit obligations are outstanding. Key Findings The proposed budget includes revenue estimates of $41.6 million. …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

City of Troy – Budget Review (B5-15-22)

… Purpose of Budget Review The purpose of our budget review was to determine whether the … continues to provide minimal funding for equipment and capital outlay. Appropriations for debt service payments for … law to override the limit. Key Recommendations The City should review revenue estimates for the sale of real …

https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22

Contract Advisory No. 21

… have not been updated is available on the SFS Secure   Website located under Support > Agency Support > EE1 … a converted contract are available on the SFS Secure website as well, in Job Aid JAA-CN210-001. The transaction to … February 12, 2016, titled EE1 Stabilization Note: Ensure Your Vouchers are Associated with a Contract, to provide …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… both the ACIDA and the County including the ACIDA CFO and Director, and the County Planner. However, there were no … the County, before approving a $3.5 million speculative project involving the purchase of land and installation of a … use appropriate evaluation criteria before it approved the construction of a $760,000 facility with the apparent sole …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

City of Troy – Budget Review (B5-14-23)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23

City of Olean – Budget Review (B1-16-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate …

https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2

City of Long Beach – Budget Review (B7-16-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the … fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that have …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Opinion 95-21

… This opinion represents the views of the Office of the State Comptroller at the time it was … for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation …

https://www.osc.ny.gov/legal-opinions/opinion-95-21

Financial Management Practices

… Purpose To determine if the Hudson River-Black River Regulating District’s (District) … 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by …

https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practices

Improper Medicaid Payments for Terminated Drugs (Follow-Up)

… Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims …

https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-follow

Improper Medicaid Payments for Childhood Vaccines (Follow-Up)

… for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded Medicaid benefit that provides free vaccines to eligible children younger than 19 years of … to determine whether Medicaid made improper payments for free vaccines available through the VFC Program. The audit …

https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-follow

Town of Sidney – Budget Review (B4-14-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19

City of Newburgh – Budget Review (B6-13-21)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March 2022 and certain claims going back to January 2017. About the Program In 1990, Congress …

https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

City of Yonkers – Budget Review (B17-6-11)

… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11