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Use of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage the appropriations with funds from other … To determine whether the New York Wine and Grape Foundation has spent State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… To determine whether the Department of Health (Department) is providing sufficient oversight to ensure that Maximus is implementing the contract deliverables and meeting … centralized eligibility and enrollment processing. Maximus is required to meet performance standards related to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceState Agencies Bulletin No. 1118
… To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2012. Effective Date(s) 2011 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011Youth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven … in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … To determine the extent of implementation of the seven recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… for cost-sharing liabilities such as deductibles and coinsurance. However, these liabilities may be paid by … Healthfirst took actions to prevent further errant claims and overpayments. Additionally, providers submitted claim … one recommendation for the Department of Health to review and recover the remaining Medicaid overpayments for excessive …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Part B (2010-S-50). Background Many of the State's Medicaid recipients are also eligible for Medicare Part B, … eligible." Generally, Medicare is the primary payer of claims for services provided to dual-eligible recipients. … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… contracts and has not annually reviewed the procurement policy, as required by General Municipal Law (GML). We found … during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and … professional service provider approximately $129,000 for insurance. Key Recommendations Annually review the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the … $154,563 in reported costs that did not comply with Manual requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities … from December 1, 2008 through May 29, 2013. Background The Medicaid program reimburses outpatient services using the APG … surgery centers on September 1, 2009. Key Findings Medicaid made $32.1 million in actual and potential …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessPolice Property Room Inventory (2014-MS-4)
… The purpose of our audit was to determine whether law enforcement agencies have established appropriate controls … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and procedures …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4School Districts’ Energy Performance Contracts (2013-MR-1)
… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… to review the District’s financial management practices for the period July 1, 2012 through May 5, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Attica Central School District – Financial Management (2016M-127)
… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Parkland Alienation (2014-MS-5)
… [read complete report - pdf] We also released eleven letter reports to the following municipalities: Towns …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to ensure accurate billings to the school districts of residence. Consider using only one software program to … report data for student billings. Periodically verify the residence of students and require a student who moves to provide a new proof of residence, even if the residence is within the same school …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Hourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is … higher than the entry level and cost about $95,000 more a year than if they started at the entry level. According to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation