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Opinion 2000-7
… the governing board or body is elected and serves without salary (see, e.g., Town Law §174[2], [3]); (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7State Agency Small-Dollar Purchases (Follow-Up)
… in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … have P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followProcurement and Contracting Practices (Follow-Up)
… (ITS), formerly known as the New York State Office for Technology, resulted in the best value for taxpayers, consistent with applicable legal, regulatory … policies. This did not result in the best value for the taxpayers, but instead led to a waste of substantial …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followSafety of Infrastructure (Follow-Up)
… infrastructure problems are likely to remain unaddressed for an extended period of time. Key Findings We found Parks … comprehensive, up-to-date listing of backlogged projects. For fiscal years 2012-13 and 2013-14, Parks started or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff review the … or to improper transactions. Reviewing these transactions is an important part of the State’s internal control system. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsResources – Enhanced Reporting
… Enhanced Reporting Excel Tool Enhanced File Format Guide for Employers Job Code Tool HR Transactions Guide Earnings … Monthly Data with an HR Transaction Enter Monthly Data for a Manual Enhanced Report Submit the Manual Enhanced … Before Submitting File Upload Upload an Enrollment File for New Hires Submit and Post an Enrollment File for New …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if … Threshold No (cost thresholds do not need to be considered for project creation) Guide to Financial Operations REV. … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTown of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance … and good business practices. As a result, there is an increased risk that the Town paid more than necessary … officials did not seek competition when procuring any of these vendors. Two of these vendors lacked written …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Mitchell-Lama Vacancies (Follow-Up)
… of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure … Developments are required to provide a written explanation for the apartments that have been vacant for more than 120 days as well as a plan of action to resolve …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followManagement of Energy Consumption (Follow-Up)
… energy consumption. OCFS now retains energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followBenefit Eligibility Assessment Process (Follow-Up)
… Fair Hearings. These hearings were unnecessary because the case had either already been resolved to the client’s … satisfaction, or HRA could not proceed due to missing case file support or erroneously prepared documents. We also found that OTDA’s closed-case coding system did not always adequately describe the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followAccess-A-Ride Accident Claims (Follow-Up)
… by traditional carriers decreased and reliance on the black car services and taxis increased. The number of … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… in our initial audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, the … fraudulent claims to NYSHIP and received payments for those claims. We coordinated our audit and investigative …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and … related to Hours of Service that may have been avoidable. For calendar 2010, we determined that these practices cost … these payments will inflate future pension payments for these employees by about $5.5 million. We also found …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followBus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, Bus … initial report, issued on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… through June 8, 2011, Medicaid paid about $6.9 million for services purportedly performed by the six dentists at the … also found that the dentists routinely certified claims for services that were purportedly provided by another … our findings to the State Attorney General’s Office for further investigation. In August 2012, Lawrence Bruckner …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Report … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Reporting of Billboard Income (Follow-Up)
… showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to … Finance to issue penalties in each year since 1986 for non-filers or for the late or inaccurate filing of an RPIE. Finance began …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Agencies Bulletin No. 1291
… To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2014. Affected Employees Employees enrolled … 457 Regulations: The regular yearly contribution amount for Deferred Compensation remains at $17,500. The Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1291-deferred-compensation-maximum-contribution-limits-calendar-year-2014