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Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Signal Maintenance, Inspection, and Testing (Follow-Up)
… of implementation of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, … assigned section locations. Signal maintenance is critical in preventing subway delays. MIT work is performed based on predetermined intervals, and each section location has a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… ). Background The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followConclusion – Travel and Conference Expense Management
… should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more … meal and mileage rates; the use of standardized forms by all travelers; clear and frequent communication of policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments … finances, and the April sales tax figures show how deep it is cutting into municipal finances,” DiNapoli said. “Sales …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsOversight of Passenger Safety (Follow-Up)
… Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than … or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. State vehicles may be assigned to specific …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property … every five years. There are four tax classes for property in New York City: Class 1 covers one- to three-unit … market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… purchases totaling approximately $56,000. The construction manager may have improperly charged the District more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mUnified Court System Bulletin No. UCS-281
… Income taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtOversight of Critical Foster Care Program Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Critical Foster … the foster care program, including placing children in foster care settings, certifying and approving certain … this report is issued for officials to provide information on any actions that are planned to address unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … (intensive) levels of care that should have been based on less costly "alternate" levels of care, which caused …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… in payments to providers of about $25 billion. The claims are processed and paid in weekly cycles, which averaged about …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Efforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … Department of Taxation and Finance’s (Department) mission is to efficiently collect tax revenues in support of State … 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followMonitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five … policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followPurchasing and Procurement Practices
… could not provide copies of change orders to support the payment of $787,517 to a construction contractor. As a …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have fiscal … other challenges that might affect a local government’s or school district’s finances. This information includes population …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New … this holiday season in a timely fashion. If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards