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Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … additional implant fee should not be paid. When hospitals send claims for reimbursement, in addition to general service …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… District officials accurately maintained leave records for non-instructional employees. Key Findings The Board and … officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from 11 purchase contract … independent of the purchasing process in accordance with New York State Education Law, Section 1709. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditBOCES Milk Bidding (2018-MS-2)
… districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ responses to our findings and … methods, such as a cooperative purchase, to maximize buying volume when procuring milk to help ensure the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… period. Company officials did not ensure that collections from donations and fundraising were adequately documented. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be … 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your vested retirement benefit when you … reach age 63. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the … payments to the correct bank account or address. The “Location” section of the Vendor Record contains business …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
Determine whether Port ChesterRye Union Free School District District officials adequately managed nonstudent network user accounts to ensure unnecessary accounts were disabled
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userNew Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Marlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its … they plan to initiate corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Camden Central School District - Claims Audit Process (2019M-124)
… Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims … before they are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Glens Falls City School District - Financial Management (2019M-12)
… taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… personal Internet browsing and their use of social media on District computers. Provide IT security awareness … employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175