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United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… United more than $6.2 million for 52,485 claims submitted by Davis Ethical. During this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to … there have been several investigations of Davis Ethical by oversight authorities, including the Nassau County …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… us bring justice to this case.” “Mr. Volkmann stole funds from the citizens he was sworn to protect and serve as … addiction. With his conviction before Judge Koweek, those funds were returned in full to the Village of Chatham and the … by circumventing retirement laws and stealing from village funds,” said State Police Superintendent Kevin P. Bruen. “We …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingMama Program, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses … the ages of three and five years. During the 2012-13 school year, Mama Program also operated another SED-approved … $32,096 in unsupported OTPS costs, including $31,768 in accounting fees; $28,825 in insufficiently supported OTPS …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCredit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school district to pay … to have a local government or school district credit card issued in both the name of the local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfXVI.3.B Fund Accounting – XVI. Financial Reporting
… into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and operating requirements will be established since unnecessary funds result in inflexibility and inefficient financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… their school districts’ finances,” DiNapoli said. “Voters need this information to make informed decisions on how they … original budget information that was easy to locate. Three of the 13 districts (Grand Island Central School District, … would disclose the longer-term financial implications of the districts’ fiscal decisions. Five districts (Grand …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… Determine whether Springville-Griffith Institute Central School District (District) officials adequately secured access to the network, student information and financial applications. Key Findings Although District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andState Contract and Payment Actions in March
… million. More information on these contracts and payments is available at www.openbooknewyork.com . Major Contracts … $12.9 million with Luck Brothers, Inc. to provide a campground and equestrian center at Frontier Town in Essex … to the Institute for Family Health, and $4.7 million to Richmond University Medical Center; $3.0 million for Tracy …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchTown of German – Supervisor’s Records and Reports (2023M-54)
… complete report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Overview – XI. Procurement and Contract Management
… of this Chapter, provides information related to the quick procurement process for submission of those types of quick … of this Chapter provides specific guidance on the Quick procurement process for Construction contracts. 1 Agencies are reminded that, pursuant to the Procurement Stewardship Act, all purchases of technology are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through … Reduce the surplus fund balance in the general and highway funds. If the Board believes it is necessary to accumulate … planned purposes, it should formally establish reserve funds. Other uses for surplus funds include financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateComptroller DiNapoli Releases School Audits
… The district’s preliminary budget complies with the property tax levy limit. Charlotte Valley Central School District – … The district’s preliminary budget complies with the property tax levy limit. Chenango Valley Central School …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits