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Village of Keeseville – Financial Condition (2013M-192)
… budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded … the Village’s accounting records for the operating funds are complete and accurate. Ensure that the accounting records are properly adjusted to reflect correct account balances. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192State Agencies Bulletin No. 1912
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … be lapsing on 06/30/2021 and will no longer be available for payroll charges. Effective Dates This will be effective … SFS will need to be completed before 06/17/2021 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1808
… a Form W-2 Wage and Tax Statement for calendar year 2019 are affected. Background According to IRS Publication 5, … for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … a record of amounts paid in 2019 for the following that are excluded from Boxes 1, 3, and 5 and do not appear on Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care program that provides specialized … of the drug rebate function and that all HARP rebates are collected from drug manufacturers. Key Finding Department … was partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… the process that must be followed for expense reports that are direct-entered into the Statewide Financial System (SFS) … this Guide. Process and Transaction Preparation: Employees are required to certify on expense reports that the expenses are just, true and correct and, therefore, appropriate to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … claim. Claims generally may be rejected or reduced if they do not meet legal requirements, exceed available …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21State Agencies Bulletin No. 1770
… reversed or reissued will be turned over to the Office of Unclaimed Funds in March 2020. Outreach to employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksMedicaid Program – Improper Payments to a Physical Therapist
… Therapy located in Brooklyn, New York. Mr. Amir’s patients are primarily “dual-eligible” beneficiaries who are enrolled in both Medicare and Medicaid. Under this … Medicaid claims for Medicare deductibles or coinsurance are called “crossover” claims. In December 2009, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistMTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical … as $86.28 at a depot that paid for three hours at regular pay. We determined that employees were not always assigned to …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Hate Crime Reporting
… crime data, including hate crimes, to the Division. Crimes are defined as hate based when the victims are believed to have been targeted due to their actual or … (FBI) for its collection and publication. Hate crimes are underreported because the crimes themselves are not …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingSamaritan Village, Inc. – Chemical Dependency Services Program
… third party payers, etc.), it reduces claimed Program expenses by those amounts. Key Findings OASAS is not … unallowable, inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services … Increase monitoring to ensure that all claimed expenses are appropriate and allowable. Recover $661,793 from …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more … and my office strives to provide the public with in-depth data to keep track of where their tax dollars are … advocates, and researchers, as well as subcontractors, MWBEs, and other entities looking to do business with the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsGeneva City School District - Reserves (2018M-51)
… totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and potentially unnecessary. … budget to fund reserves. Determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Charlotte Valley Central School District - Budget Review (B4-15-6)
… and expenditure projections in the preliminary budget are reasonable. The District’s preliminary budget complies … with the tax levy limit. Key Recommendations There are no recommendations in this report. … Charlotte Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6West Niles Fire Company – Financial Activities (2017M-205)
… and fundraising events; ensure that all receipts are deposited intact; and establish a code of ethics. Revise … financial responsibilities. Ensure that all disbursements are supported by adequate documentation and audited and approved before payments are made. … West Niles Fire Company Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Sagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings … in the District’s response letter. … Sagaponack Common School District Fund Balance Management 2018M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 through October … that all bills/claims have supporting documentation and are for legitimate Company purposes. Prepare and provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialJustice Court Fund: Invoice Billing Program
… Billing Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program