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Maine-Endwell Central School District – Financial Condition (2013M-49)

… balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 percent of District expenditures) in 2011-12. Over the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Town of Candor – Fund Balances (2014M-157)

… major operating funds has either increased significantly or remained at a high percentage of the ensuing year’s budget. The Board has not established any policies or procedures to govern the level of fund balance to maintain … the Board has not formally documented any of these plans or set aside funds in reserves for these purposes. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157

Oversight of Nurse Licensing (Follow-Up)

… nurses to identify incidents of professional misconduct or criminal convictions. Finally, during the original audit, …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow

Opinion 89-32

… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …

https://www.osc.ny.gov/legal-opinions/opinion-89-32

Unified Court System Bulletin No. UCS-203

… SR, SY, SN, SG, S9, SA, SD, G9, DR, F8, SK, 86, 87, 88 or CT who meet the eligibility criteria Background Section 37 … completed four years in such grade at a salary equal to or greater than the Maximum Salary but less than Longevity Step 1 or four years in such grade at a salary equal to or greater …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevity

Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance

… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipients

Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.

… However, OMH generally does not perform detailed audits or field reviews of providers’ CFR information. OMH … to providers like ILI. Therefore, the impact of incorrect or overstated costs on providers’ funding is somewhat …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-inc

Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions

… To determine whether the Department of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … home health care are typical ancillary services. Medicaid claims for ancillary services are processed by eMedNY, the …

https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatient

Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations

… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services through …

https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care

Long Island Association for AIDS Care, Inc.

… Long Island residents infected and affected by HIV/AIDS or at risk for infection. The contract, valued at $12 million, was for a five year period spanning July 1, … Department executed a new CSP contract with LIAAC valued at $11.43 million for the period July 1, 2013 through June …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-inc

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The East Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, … plus one to the Treasurer. Key Recommendations Address audit recommendations provided by the independent …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual

City of Yonkers – Budget Review (B18-6-7)

… a level to provide flexibility to deal with unanticipated or insufficient appropriations. … City of Yonkers Budget …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

City of Glen Cove – Budget Review (B7-14-16)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… operations. The Board has not adopted a code of ethics or an investment policy. The Board did not properly audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)

… Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… of ethics, but it has not adopted an investment policy or a procurement policy. The Board also has not ensured that … the cash and bank balances. The Board does not perform, or contract for, an annual audit of the Treasurer’s records. … in place for financial recording and reporting. Perform, or contract for, an annual audit of the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure … District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it … resolution to pay other bills prior to audit that are not allowed by Town Law. For example, the Board approved the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations