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Town of Franklin – Financial Operations (2014M-32)

… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … and adequately segregated. File the annual financial report with OSC and the Town Clerk within the statutory time …

State Agencies Bulletin No. 1695

… deferrals in 2019, OSC will insert a new effective-dated row that is based on the first day of the pay period for … Lag (1/9/19 check date) The new effective-dated row will reflect: The employee’s current biweekly deferral … catch up, the agency must insert a new effective dated row for the applicable SRA/TDA deduction code in the …

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… [ read complete report - pdf ] Audit Objective Determine whether … (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including …

West Genesee Central School District - Capital Assets (2023M-128)

…  [read complete report – pdf] Audit Objective  Determine whether West Genesee … (District) officials properly monitored and accounted for capital assets.  Key Findings  District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct …

Other Bulletin No. 20

… To provide the State University Construction instructions for processing the April 2014 CSEA LLS payment. Affected … Construction Fund’s Board Resolution 2011-15 provides for payment of the 2014-2015 Longevity Payment in April 2014 … 2014 SCF CSEA LLS payment, see Agency Actions. Control-D Report and Agency Actions Prior to Payment The following …

Special Report: Education in New York Nine Regional Snapshots Outside New York City

Special Report: Education in New York Nine Regional Snapshots Outside New York City

Opinion 90-46

… retained by the county and not transmitted to the State for the period November, 1987 through November, 1989. Section … The Comptroller shall: * * * 15. Except where provisions for refund are otherwise specifically provided in any other … entitled to a fee of $100 for the assignment of an index number to an action pending in a court of which he is the …

DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities

… and submit a Program Improvement Plan (PIP) to OCFS for approval. Auditors found that while OCFS generally … after the fact may provide useful information and areas for improvement, ultimately the worst outcome has already … of all investigations into a child fatality. The greatest number of citations were issued to cases in The Bronx (317), …

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… [read complete report - pdf] Audit Objective Determine whether … to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to …

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… [read complete report - pdf] Audit Objective Determine whether the District … all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… [ read complete report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district …

Shenendehowa Central School District – Longevity Payments (2023M-165)

… during our audit period.  Although employees covered by the Shenendehowa United Supervisors’ Association (SUSA) …

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… that is located in, and provides fire protection services for, the Town of Union in Broome County. The … purposes and were recorded in the Company’s financial system, without canceled check images, it could not be …

Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program

… are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … in the 1990s with the over-prescribing of opioid drugs for pain-related conditions. Opioid treatment programs … coupled with counseling and behavioral therapies for people diagnosed with an opioid use disorder. New York …

School for Language and Communication Development – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its … The audit covered the expenses reported on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two fiscal years ended June 30, 2014. Background SLCD …

UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers

… Purpose To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory … The Empire Plan is the primary health benefits plan for NYSHIP. The Empire Plan provides its members with four … processes and pays claims from health care providers for services provided to Empire Plan members, and Civil …

Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. About the …

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance

… Purpose To determine whether the Department of Health (Department) … to those who are economically disadvantaged and/or have special health care needs. The Department administers … representing about 91 percent of the $1.28 billion, are not recoverable because the MCO and third-party insurer are …