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Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program (2016-D-1)
A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1_1.pdfLowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with approximately 1,400 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsMinerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In today's fiscal … percent of next year's appropriations. North Shore Public Library – Financial Condition (Suffolk County) The library …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… a provider who charges $1,000 for a service and collects $800 in payments by United should collect $200 from the Empire … of $200, it has actually provided a medical service for $800, not $1,000, and United should have paid only $640 (80 percent of $800) of that cost, resulting in an overpayment of $160 ($800 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOversight of Homeless Shelters (Follow-Up)
… ( 2018-S-52 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the … 566 in 2023. Inspection components include checking for health and safety issues; general facility management and financial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in Warren County. The District is governed by the Board of Education which comprises seven elected members. The … financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and when the balance will be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Comptroller DiNapoli Releases School District Audits
… of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, … appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Lead Contamination of State Armories (2019-S-50) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50-response.pdfMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… live in New York State; and Improper claims for certain clinic services, physician-administered drugs, and vision …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual … (Report 2019-S-23 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … has Family coverage. We issued our initial audit report on January 7, 2021. The audit objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… alcohol-related offenses are not always being reported for attempting to operate their vehicles while under the influence or for tampering with the court-ordered ignition interlock … Act, also known as “Leandra’s Law,” individuals convicted for certain alcohol-related offenses occurring on or after …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededConnetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Housing Authority Administrative Expenditures (2016-MS-2)
… existing travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Responsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… whether the New York City Department of Environmental Protection (DEP) and the New York City Department of … (DOB) had effectively enforced the New York City Noise Code (Noise Code) and adequately addressed noise complaints … critical review. The audit found planned construction work that was inconsistent with the reason for the AHV …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followWayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Wellsville Central School District – Financial Management (2017M-159)
… the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is … the budget, none of it was needed because the Board and District officials overestimated appropriations each … reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159