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Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period January 1, 2015 … plan of care and coordinating care and services needed by patients. Many dual-eligibles in hospice are also enrolled … (such as Assisted Living) and services that are covered by the Medicare hospice benefit (such as nursing care and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredSouth Huntington Union Free School District – Financial Condition (2016M-132)
… fund balance in a manner that benefits District residents. Pay for OPEB expenditures using fund balance designated for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… is made. SFS will reject the voucher if its amount differs from the amount of the related Interagency invoice. The … job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingState Comptroller DiNapoli Releases Municipal & School Audits
… balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined … of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… or require adequate support for hours worked. Therefore, payroll errors went undetected and resulted in unnecessary … payments. We reviewed policies and documents and examined payroll-related records for 25 of the 138 individuals … range. Officials did not adequately segregate payroll duties or establish sufficient compensating controls, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Springs Union Free School District - Payroll (2018M-222)
… leave used by 33 employees tested was not supported by a required planned absence request form. Vacation and sick …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware … operations were reasonably close to the budgeted estimates each year, the cumulative effect of these variances …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Assessment and Collection of Selected Penalties
… services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay or notify … a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … does not take any enforcement actions against carriers who do not pay; instead WCB routinely sends quarterly billing …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfViewing Your GASB Report – Governmental Accounting Standards Board
… we provide the information you need to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access … Billing Dashboard button. After choosing location code and retirement system (ERS or PFRS), click Governmental …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfCleveland Hill Union Free School District – Financial Condition (2013M-272)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Penn Yan Central School District – Separation Payments (2015M-258)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Medicare Part D – Federal Prescription Drug Benefits Program
This bulletin highlights the Medicare Part D Federal prescription drug benefits program and provides appropriate accounting guidance for Federal subsidies recei
https://www.osc.ny.gov/files/local-government/publications/pdf/medicared.pdfUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … Empire Plan and, consequently, taxpayers. From a random sample, we identified overpayments totaling $229,088 that … obligations. Based on a statistical projection of the sample overpayments to the population of Orthopedic …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-island