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Liberty Central School District – Budget Review (B4-13-4)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

Area #9 – Wireless Network – Information Technology Governance

… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …

https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network

Real Estate Portfolio

… has disposed of real property on terms beneficial to the State. The audit covers the period January 1, 2010 through …

https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio

Selected Aspects of Discretionary Spending

… Purpose To determine whether the Capital District Transportation … and properly approved. Our audit period was April 1, 2011 to March 31, 2013. Background The Capital District …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1

Collection of Medicaid Accounts Receivable (Follow-Up)

… of the four recommendations included in our initial audit report, Collection of Medicaid Accounts Receivables (Report … accounts receivable when Medicaid overpaid providers. For the period January 1, 2006 through February 18, 2010, we … and share the same federal taxpayer identification number. We also found the Department needed to act more …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow

Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)

… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …

https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations

City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)

… City’s total unexpended surplus for its major operating funds (general, water and sewer) was slightly over $6 … City’s total unexpended deficit for these major operating funds was more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these operating funds experienced total combined operating deficits of almost …

https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the … paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Albany City School District – Separation Payments and Information Technology (2012M-251)

… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information

Accounts Payable Advisory No. 32

… Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-payments

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

… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and 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

Long Island Association for AIDS Care, Inc.

… of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and … since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS or at risk …

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

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

… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid services their recipients require, which …

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

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

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

… by providers such as Independent Living, Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, … OMH a CFR that reports revenues, expenditures, and other key data by program. According to the Guidelines, OMH may … expenses associated with the 12 OMH programs it operated. Key Findings OMH takes certain steps to ensure costs and …

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

Opinion 93-29

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … village or other political or civil subdivision of the state or for the making of claim for compensation under the …

https://www.osc.ny.gov/legal-opinions/opinion-93-29

Opinion 97-1

… This opinion represents the views of the Office of the State Comptroller at the time it was … real property, the authority's full valuation will be the same as that of the village. Any experience component should … NYCHA , 201 Misc 24, 109 NYS2d 883; Public Housing Law, §§2, 3[2]; General Construction Law, §§65[a], 66[4]; 1988 Opns …

https://www.osc.ny.gov/legal-opinions/opinion-97-1