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New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleAudit of the Tuition Assistance Program at Dowling College
… (TAP) awards. Background Dowling College (Dowling) is an independent, coeducational college located in Suffolk … and Education. Undergraduate tuition for full-time study is about $12,700 per semester. Current enrollment is about 2,000 students. TAP is an entitlement program …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeOpinion 91-47
… objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, … the practice throughout the State is not uniform. Some courts, we understand, do not view such an objection as … objections showing his interest in the estate and stating one or more legal objections to granting the letters to or …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Accounts Payable Advisory No. 70
… York State entered into a contract with Key Bank to print and mail checks paid from the State’s general checking … will process check payments normally with the exception of two check handling codes: “Special Handling” (“S” handling … to the same address, Key Bank will mail them in one envelope. Special Handling checks can only be delivered …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … 2,900. The Town, which maintains a Justice Court with two elected Justices, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Schuyler County – Court and Trust Funds (2021-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … by the Treasurer were incomplete and outdated. We found two actions totaling $20,663 in the Treasurer’s custody that …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1East Irondequoit Central School District - Financial Management (2019M-28)
… managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to the … recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28SUNY Bulletin No. SU-341
… of the steps required to accurately process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS … arrears or refunds for impacted NYSTRS members. Phase one of the Reconciliation Project will address only the … the employee will be entitled to a refund. However, in some cases the discrepancy may be due to NYSTRS’ inability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateOpinion 93-19
… Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of section … of adoption or certified copies of orders of adoption. Some courts charge a fee while others charge no fee, either … so that the $5.00 fee on a petition for adoption included one certified copy of the order of adoption and any necessary …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Implementation of the Security Guard Act
… Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the … Security guards must renew their registrations every two years. The Department is also required to maintain a … inactive (13 guards) or had their application denied (one guard). Four (11 percent) of the remaining 36 arrest …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actUnified Court System Bulletin No. UCS-294
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … on the number of calendar days served in the calendar year for Judges or Justices who serve only part of the year at one … of calendar days served at each statutory salary rate for Judges or Justices who serve the entire calendar year at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-324
… processing of the 2023 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … ID, then by employee name in alphabetical order. NPAY770 – One Time Payment Report This report identifies all employees … Date Goal Balance Same as Annual Addl Earnings (to prevent making another payment) Note: Any non-judicial employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, … established by New York State to provide safe, reliable, and convenient public transportation to customers in eight … extent of implementation, as of October 29, 2020, of the two recommendations included in our initial audit report. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followContract Advisory No. 7
… ID on the Statewide Financial System (SFS) are the two hyphens (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should … (-) between the values. The Contract ID must include the two hyphens that separate the Business Unit and Department ID …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … as well as other outliers. Our analysis identified two travel cards used by staff at the Division of Military … Key Findings We found that the travel expenses for the two travel cards selected for audit were documented and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesOpinion 95-26
… LAW, §§9104, 9105: The Lawrence-Cedarhurst Volunteer and Exempt Firemen's Benevolent Association may expend … room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer firefighters and … department would repay the Association for the costs of making the improvements, at a market rate of interest, …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Claims for Businesses and Organizations
… information requested on the Mail Claim Form page. Print one form for each owner's name. Include proof connecting the … or funds by submitting Proof of Address or Ownership and Proof of Authorization . Provide additional information … the return of funds from their own report. Sign the form and have your signature notarized by a licensed notary …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-businesses-and-organizationsEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that … District had 250 unneeded network user accounts, including two with administrative permissions, and the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… school is a public school financed by local, State, and Federal resources that is not under the control of the … all aspects of the School’s financial operations, making monitoring even more essential. The Board needs to … revenue and expenditure reports for on average, a two-month period. The management corporation did not present …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… in lieu of taxes (PILOTs) were properly billed, collected and distributed to taxing jurisdictions timely. Key … inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. Two …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74