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Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… a specific ICD procedure code to report a patient received 96 consecutive hours or more (i.e., four days or more) of … APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of mechanical ventilation … in overpayments on 32 inpatient claims that reported 96 consecutive hours or more of mechanical ventilation …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesBroome County – Financial Condition (2017M-187)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of upstate … and encompasses 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and … which operates one school with approximately 600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
Oswego City School District Financial Management and Nonresident Foster Student Tuition 2016M224
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire … to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality … food, furniture, computer hardware and software, and much more. Goods and service contracts fall into three …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesCortland County – Public Water Supplies (2016M-318)
… documentation that all violations were corrected and one survey was not completed in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Operational Advisory No. 24
… : Fiscal Year End 2024-25 Important Dates Guidance : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … general questions you have regarding the content of this advisory. ASK can be reached at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andHortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Hampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … fiscal year were approximately $47 million. Key Finding During our audit period, the District paid general fund … the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… but without adequate safeguards in place the effectiveness of these efforts cannot be measured. While some IDAs around the state have begun to improve their oversight of projects, more needs to be done.” The … reform package was approved by both houses of the state Legislature and, if signed into law by the Governor, will …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightMiller Place Union Free School District – Check Signing (2017M-76)
… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Rondout Valley Central School District – Fixed Assets (2023M-36)
… cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart … proper approval. Key Recommendations Maintain accurate inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to dispose of fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… clerk, School Business Manager and two employees of a contractor all have administrative privileges within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRensselaer County – County Bridge Maintenance (S9-13-6)
… miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department includes a County Engineer and a professional engineer who are directly …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Objective To determine whether Medicaid made improper payments to hospitals for outpatient services that were … population of 61,171 reported short-stay admissions with payments totaling $684.5 million, we reviewed a sample of 33 … the hospital against medical advice. Review the sampled payments we determined were inappropriately billed and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project