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Medicaid Program – Improper Episodic Payments to Home Health Providers
… for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but … CHHAs allow Medicaid recipients to receive services in their homes instead of unnecessary placement in medical … Health: Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4) Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Town Board, which comprises the Town Supervisor and four Council members, governs the Town. The Town’s … procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims … were paid more than 90 days after the invoice date, and claims totaling more than $1,400 were paid for a service …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Opinion 91-17
… Section 2803-a authorizes "hospitals", under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and among other public and private hospitals, medical …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Town paid the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The … made more than $426,000 in payments for inappropriate and questionable transactions and there is a significant risk that funds were misspent, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. Results of Review … were fully implemented, three were partially implemented and one was not implemented. … City of Poughkeepsie Audit …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTotal Spending – 2021 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … spending was $9,649 per person. Spending on public health and education represents 66.8 percent of total State …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2023 Financial Condition Report
… on public health and education represents 70.1 percent of total State spending. … Spending generally reflects the …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… on public health and education represents 67.5 percent of total State spending. … Comparing spending to revenue …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingRed Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fCity of New Rochelle – Financial Condition (2014M-158)
… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 1124
… Security Guard Inspector Background Pursuant to Article 39 of the 2007-2011 Agreement between the State of New York, the DMNA Unit and the Civil Service Employees … payroll on 10/1/11; and Employed by the State at the time of the issuance of the allowance Individuals who are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1124-2011-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedState Agencies Bulletin No. 220
… Purpose To provide agency procedures for making Pre-Shift Briefing adjustments Affected Employees … the Laws of 2000, which implements the 1999-2003 Agreement for employees in the Security Supervisors Bargaining Unit (BU61), provides a minimum annual guarantee of $1,248 for Pre-Shift Briefing pay for employees who occupied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000State Comptroller DiNapoli Releases School District Audits
… – Financial Management (Allegany County, Livingston County and Wyoming County) The board and district officials did not … limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, while others have …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, while others have …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, while others have …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts … PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should … Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the … and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either reject the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucher