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Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … travel expenditures are in compliance with the District’s travel policy. Consider revising the District’s travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control … B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and reported and … The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsSpecial Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact … of duty disability retirement benefit. Your application(s) must be submitted while you are in service or within five years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your pension benefit calculation if your … for this benefit, you must retire directly from public service or within a year of separating from service. For most … “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveTioga Central School District – Cash Management (2020M-83)
… [ read complete report - pdf ] Audit Objective Determine whether Tioga Central School … did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Restrictions – State Police Plan
… 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and … Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and … Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… may be malicious or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal … Background The Salem Central School District is located in Washington County and is governed by the Board of … which comprises five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to … Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Travel Advisories
… View Travel Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisoryOperational Advisories
… View Operational Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisoryGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … B includes our comments on issues raised in the School’s response. … Determine whether School officials ensured that …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… the acceptable Internet use policy (AUP) on the District’s network. Key Findings District officials did not monitor … acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … confidentially to officials, we found that: Six of 40 employees used District computers to access websites, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … Comply with competitive bidding statutes and the District’s procurement policy. Ensure claims are audited prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Geneseo Central School District – IT Asset Management (S9-22-11)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11