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Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, whose necessity is evident from … assessments and Medicaid billing rules; and Properly document severe malnutrition in a patient’s medical record. …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … Money from unused gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonOpinion 97-10
… Based on the facts presented, it is evident in the instant case that the fire district would not be acquiring equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Lima Public Library – Procurement (2017M-295)
… was to determine whether Library officials procured goods and services economically for the period January 1, 2016 … Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted … a procurement policy to provide guidance for officials and employees for the procurement of goods and services not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Scio Central School District – Payroll (2017M-10)
… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Wynantskill Union Free School District – Payroll (2016M-66)
… 2014 through December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Oceanside Union Free School District – Professional Services (2016M-281)
… services to ensure compliance with Board-adopted policies and all applicable laws and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29South Orangetown Central School District – Claims Processing (2016M-104)
… was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $86 million. … that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the … over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by … the audit period. Key Recommendation Conduct thorough and deliberate audits of claims for payment, ensuring that …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewNorth Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationState Comptroller DiNapoli Releases School District Audits
… benefits, and accrued leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments … calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at $18,042 without … 41% of the required services may not have been received. Two of the 15 therapists did not schedule make-up sessions, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Conesus Volunteer Fire Department – Financial Controls (2014M-42)
Conesus Volunteer Fire Department Financial Controls 2014M42
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42XII.6.O Paying Retainage – XII. Expenditures
… Business Units must enter one of the following three account codes set up for retainage when both retaining funds … releasing those withheld throughout the contract period. Account Code Description 58951 Used when temporarily … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageWithdrawing Your Contributions and/or Your Membership – State Police Plan
… (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than … submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service credit, you cannot withdraw … account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipStamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199State Comptroller DiNapoli Releases School Audits
… totaling $12,603. Bradford Central School District – Online Banking (Steuben County) While online banking transactions were appropriate, district officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-audits