Search
Rebates and Discounts on Physician-Administered Drugs (Follow-Up)
… by a medical professional in an office setting. To reduce Medicaid costs for prescription drugs, the federal government established the Medicaid Drug Rebate Program, which allows states to recover a portion of their Medicaid prescription drug costs by obtaining rebates from …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followDiNapoli Releases Municipal Audits
… Financial Operations (Cortland County) The district board does not provide adequate oversight of district financial …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsFacility Structure, Safety, and Health Code Waivers
… to November 12, 2014. Background Health care facilities in New York State are required to operate in compliance with architectural codes and safety regulations …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s (Commission) capital planning process and collection and … accounts receivable are in compliance with the Commission’s procedures for the period January 1, 2013 through September … and regulations. We found some minor improvements that can be made in each area, which we conveyed to the Commission …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: UnitedHealthcare Dual Complete. The … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsLength of Service Award Programs (2014-MS-1)
… fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Port Jefferson Union Free School District – Information Technology (2014M-039)
… does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an … the claims auditor to regularly monitor for compliance during the audit of claims. … Pine Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mAudit of the Tuition Assistance Program at Dowling College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … travel expenses from April 1, 2008 through March 31, 2011. Of that amount, about $3,482,478 (20 percent) was for charges …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… which comprises five elected members. The District has one school in operation with approximately 600 students and … because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, the … the bookkeeper’s work. Compare payroll journals to payroll source documents when certifying payrolls and should sign and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s … Hamburg and Eden in Erie County. The District is governed by an elected seven-member Board of Education. The District’s … 2013. Given the size of the District’s operations this is a dangerously low level. Approximately $5.3 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… three parent representatives. The School’s 2011-12 fiscal year operating expenses totaled approximately $5.3 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Information … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information … and information provided by ITS through April 29, 2019. During our initial audit we found, in general, that ITS was …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of an independent contractor relationship. Requests for payment are submitted monthly by voucher. The Building …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period … were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … ensure that the financial records are accurate and up to date, and should request and review monthly budget status …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118