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Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… audit report, issued November 29, 2021, was to determine if Medicaid made improper Medicare premium payments on behalf … Program credits from January 1, 2015 to November 30, 2020. We determined the Department had not established sufficient … determinations and prevent improper premium payments. We found that Medicaid made $31.7 million in improper …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followOpinion 88-21
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … provision of subdivision one of section 7-730 provides: "If the planning board determines that a suitable park or … to construct a building for public recreation purposes, we are of the opinion that the term "recreation purposes" as …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… PBT and MFT, as required by relevant law and regulation. We found that, in general, the Department had systems and … MFT, as required by relevant law and regulation. However, we also found that the Department did not review … existing collateral security amounts to determine if they continued to be appropriate based on Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followState Agencies Bulletin No. 1909
… Eligible) Earnings Code: 01H Effective Date: Date Employee Becomes Eligible OT Eff Date: Same as Effective Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Unified Court System Bulletin No. UCS-351
… 04/01/2025; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on … Compensation Leave or Unpaid Military Leave) on 04/01/2025 becomes eligible if they return to the payroll between 04/01/2025 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloState Agencies Bulletin No. 1014
… a federal tax withholding rate of zero or 14% depending if the country of origin has a treaty with the United States … the employee is a F-1, J-1, M-1 or Q-1 visa holder. But, if the employee does not provide the employer with a valid SSN or ITIN or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsXIX.4 Suballocations – XIX. Project Costing (PCIP)
… represented with the Project Costing Business Unit (PCBU) If the suballocated project work is for the same project, per … of the project will define the activities of the project. If there are specific activities that are being fulfilled by … per the definition of an activity, and the funding source does not involve a different federal grant source, then there …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsXII.6.E Making an Emergency Payment – XII. Expenditures
… plan in advance to process under normal business practices does not constitute an emergency. The Office of the State … approval must be obtained for an emergency procurement if the procurement’s value is over the State Finance Law §112 approval threshold. In addition, if the Business Unit is seeking a waiver from advertising in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Agencies Bulletin No. 1742
… Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the Action/Reason Code is LOA and is due to a Workers’ … to pay the 2019 2% Increase If the employee does not meet the eligibility requirements for the … amount. If the employee did not receive a stipend but becomes eligible for a stipend as a result of the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently … processes, or stores, some of which contain student PII. We identified weaknesses in technical controls that need to … over the selected systems reviewed. … To determine if the State Education Department consistently follows all …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… COMPASS services from July 1, 2015 through Oct. 10, 2017. “We found management lapses that undermine the intended … audit found: Ridgewood repeatedly told auditors it does not charge fees to enroll in COMPASS, yet nine of 19 … findings and recommendations, the agency stated that: If DYCD determines the payments by parents were improper, it …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the … and implement controls to ensure that the District does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsDutchess County Industrial Development Agency – Management Practices (2013M-251)
… clause and invoke the recapture provision, as appropriate, if a recipient does not meet performance expectations. Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Agencies Bulletin No. 1089
… lump sum payment to employees in Bargaining Unit 01, does not use the new pre-shift briefing minimum in the … employees in Bargaining Unit 01 since 3/25/10 to determine if an adjustment is necessary. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitCity of Long Beach – Budget Review (B7-14-12)
… in the proposed budget; however, the City’s charter does not authorize such an appropriation. The proposed budget … place and operating effectively to control overtime costs. If a contingency appropriation is to be included in the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… would not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board … allowable exceptions under Law prior to audit by the Board if it intends to permit such disbursements. Sign all checks …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Assessment and Collection of Selected Penalties
… has been submitted. WCB staff review the notification, and if it is determined that payment should have been made by the … efforts to collect all of the penalties owed. WCB does not take any enforcement actions against carriers who do …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls over its … to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Deposits were not always made timely. The Clerk also does not provide monthly reports timely to the Supervisor, or … service and related personnel, as well as how and if the Board wishes to continue providing ambulance services …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Key Findings The Uniform Tax Exemption Policy (UTEP) does not contain all of the criteria the Board purportedly … and retention and capital investments to determine if projects are meeting the goals stated in their …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-and