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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)

… Code 59 (Report 2013-S-82 ). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district … United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate the medical …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-follow

Sachem Central School District – Fund Balance (2017M-151)

… year totaled approximately $306.4 million. Key Findings From 2011-12 through 2014-15, total fund balance decreased by … continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key … Continue to monitor and update the District’s multiyear plan to reflect long-term goals for funding operating and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151

Town of Brandon - Financial Condition (2019M-239)

… Determine whether Town officials effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

State Comptroller DiNapoli Releases Audits

… Schools (Follow-Up) (2023-F-34) The New York Education Law mandates that all schools ensure that their health …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-audits

Holley Central School District – Financial Condition (2013M-342

… reserve fund and either use it to pay related debt, if required to do so by statute, or return the moneys to the … with Real Property Tax Law statutory limits and develop a plan for the use of the general fund’s excess unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342

XV.4 Overview – XV. End of Year

… that are scheduled to lapse at the end of March, entered online and not approved by OSC will no longer be deleted. … part of fiscal year end processing. All expense reports (online and bulkload) not approved by OSC will be denied as … below: Ensure vouchers and expense reports for both online and bulkload are submitted and approved by the agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overview

East Ramapo Central School District – Budget Review (B21-5-4)

… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

… of service credit to be vested, and you’re two months short, your sick leave credit can’t make up the difference. …

https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave

Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan

… To be eligible for this benefit, you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …

https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j

Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan

… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five years to be vested, your sick leave credit …

https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341j

Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)

https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341j

Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… Even though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns … restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding falls short. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

North Tonawanda City School District – Information Technology (2023M-102)

… and managed user account permissions in financial and student information applications. Key Findings District … to the network or manage user account permissions in the student information application . As a result, there is a significant risk that network resources and student information could be inappropriately altered, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement

… for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll … Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. … and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-payment

Determining Whether Purchases from OGS Centralized Contracts are Short- or Long-Term SBITAs

https://www.osc.ny.gov/files/state-agencies/docs/determining-whether-purchases-ogs.docx

How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits

https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdf

State Agencies Bulletin No. 1996.3

… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1997.3

… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due … using the overtime factor of .00075, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00075, the agency must calculate the correct earnings amount using the overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certain