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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic environment, anyone … goes to a post office (PO) box Items purchased that are not clearly identified Goods delivered outside of a … attached All travel and conference claims, as they are inherently risky Alterations or questionable handwriting …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Olean – Budget Review (B1-13-2)
… in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The City has made good progress in improving …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Andes Central School District – Financial Management (2013M-250)
… District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings District officials are not properly managing the District’s fund balance levels. … the 2012-13 unreserved fund balance dropped slightly, they are still well above amounts allowed by law. Two reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Middleburgh – Fiscal Operations (2013M-10)
… annually, to verify that all moneys due to the Village are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior … their payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Crown Point Fire District – Board Oversight (2024M-29)
… parties that the District’s financial operations are adequately accounted for and reported. For the 24 months … (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished … Ensure an annual audit is performed and the required AFRs are properly filed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Village of Cato – Water Financial Operations (2023M-145)
… Ensure all adjustments made to water customer accounts are reviewed and approved. Ensure penalties are correctly assessed. Regularly reconcile water produced … and assess reserve balances to determine whether they are sufficient for future needs. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… increases. These monthly sales tax collections are from the cash distributions made to counties and … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In … month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearHarborfields Central School District – Information Technology Asset Management (2024M-9)
… records help District officials ensure that IT assets are properly insured, tracked through their life cycle and … replaced as necessary. As a result, when inventory records are incomplete and assets are not properly accounted for, District officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetSchoharie County Court and Trust Funds (2022-C&T-3)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds as prescribed by statute. Records maintained by the Clerk and Surrogate’s Court were up …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds as prescribed by statute. Records maintained by the Clerk and Surrogate’s Court were up …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds. The records maintained by the County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3DiNapoli: Local Sales Tax Collections Up 3.8% in August
… increases. These monthly sales tax collections are from the cash distributions made to counties and … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In … month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… increases. These monthly sales tax collections are from the cash distributions made to counties and … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In … month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 2.3% in October
… (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberRhinecliff Fire District – Board Oversight (2024M-154)
… parties that the District’s financial activities are adequately accounted for and reported. Specifically, the … Ensure an annual audit is performed and the required AFRs are properly filed. Complete mandatory fiscal oversight training. Ensure that claims are properly audited and approved before payment. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… of generator maintenance and testing. CMS’s Basic Health Facility Surveyor Training and State Operations Manual … care-related equipment pieces, based on the size of the facility’s resident population (i.e., number of beds) and for … For example, a list of the types of equipment in use at a facility (Inventory Form) for use by the surveyors is not …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… were diagnosed with ESRD. Medicaid recipients with ESRD are eligible for Medicare coverage if they receive regular … Retirement Board, or as a government employee; (2) are already receiving or are eligible for Social Security or Railroad Retirement Board …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseNYC Construction Noise Complaints Soar
… to the city’s noise code, allowable construction hours are weekdays between 7 a.m. and 6 p.m. Construction activities outside those hours are in violation of the code, unless DOB issues a permit to allow such construction. These permits are referred to as after-hours variances (AHVs). The city’s …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarCUNY Bulletin No. CU-516
… The rate increases and Ratification Bonus Payment are pursuant to the New York City Comptroller’s Consent … The revised rate chart and additional information are contained in a memorandum dated 09/01/2015 from Carmelo … (Institution), paychecks dated 10/29/2015. Rate increases are effective 09/09/2011, 09/09/2012, 09/09/2013, 09/09/2014, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-paymentState Agencies Bulletin No. 1800.1
… in 2020 Existing employees claiming Head of Household status; and Existing employees who wish to change their … Instead, annual amounts based on the employee’s filing status, along with optional adjustments, will be used to … Employee name, address, social security number, and filing status Step 2: Multiple jobs – Single and more than 1 job, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federal