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United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Services (DFS). In December 2011, Davis Ethical was sold. We limited our audit to claim payments made to Davis Ethical … 147 (26 percent) of the 572 selected prescriptions that we tested. Nearly all of the improper payments resulted from … as identified by this audit. Formally assess the payments we did not test and determine the extent to which Davis …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySUNY Bulletin No. SU-314
… No. SU-314.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesFiling Requirements – World Trade Center Presumption
… requirements 1 and 2 under Eligibility Requirements , we strongly encourage you to file an Application for World …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsJustice Court Fund: Invoice Billing Program
… Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each … must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is … Funds [pdf] . JCF reviews and processes the monthly report to determine the State, County and local shares of money …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, … located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Recommendations Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about … auditor to ensure that the central treasurer, faculty advisors and student treasurers comply with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Ordinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1867/divorceRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … that was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member … for determining accountability over cash receipts recorded in the system or the cash register and stated that one …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Comptroller DiNapoli Releases Municipal Audits
… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283