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Sales Tax Vendor Registration Practices (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration … and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter Transportation District at … The use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. The …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andOversight of the Farm-to-School Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School … may include connecting local farms to their school. In such cases, the performance measure would be whether a … recipient has progressed toward attaining the goals listed in the contract's work plan. All goals and objectives of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEast Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Milford Central School District – Fund Balance Management (2022M-94)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Opinion 97 - 12
… matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law … Law, §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). … In addition to prohibiting certain interests in contracts, article 18 also contains certain other restrictions. Section …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followState Agencies Bulletin No. 727
… rate change in the biweekly fee schedule for certain rates requested by the Office of General Services. Affected … Actions OSC will automatically restructure the biweekly rates for parking fees: Type Current Rate New Rate Surface … rate change in the biweekly fee schedule for certain rates requested by the Office of General Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/727-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 722
… exception of the City University of New York) of increases in maintenance rates for employee housing and meals. Background In accordance with the Division of the Budget Policy and … that identifies employees who have maintenance deductions in each agency (excluding SUNY*) is now available. * NBEN725 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/722-changes-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1089
… Unit 01. Affected Employees Department of Corrections and Community Supervision employees represented by the New York State Correctional Officers and Police Benevolent Association (BU01) Effective Date(s) … Summary of Award contained in the Amendment to the Final and Binding Award of Tripartite Panel #1A 2008-008 between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitState Agencies Bulletin No. 1212
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1072
… Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … To notify agencies with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1072-change-maintenance-rates-employee-housing-and-mealsOpinion 92-28
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes … (3) If a school district has issued tax anticipation notes in anticipation of taxes levied for library purposes, the … is liable. However, it is permissible for the library, in its discretion, to reimburse the school district for …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Overpayments of Certain Medicare Crossover Claims (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare … Background Many Medicaid recipients are also enrolled in Medicare, the federal health care program for people 65 … years old with certain disabilities. Individuals enrolled in both programs are referred to as “dual-eligibles.” …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… extent of implementation of the two recommendations made in our audit report, Inappropriate Medicaid Payments for … The recipient identification number is a critical factor in determining the appropriateness of Medicaid payments. For … ended May 31, 2010, our audit identified $17.3 million in Medicaid overpayments because 9,848 recipients were …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… of implementation of the three recommendations included in our initial report Group Health Incorporated: New York … Plan of New York, formed when the two companies affiliated in 2006. At that time, existing GHI contracts such as the New … GHI's policies, they are not intended to be prophylactic in nature. Instead, they are used when periodontal disease is …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followOverpayments to Cabrini Medical Center (Follow-Up)
… overpayments to the Department of Health (Department) for further review. Auditors determined the eMedNY system did …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… in hospitals, post-hospital nursing home care, hospice, and home health services. If an individual is enrolled in both Medicaid and Medicare (commonly referred to as "dual-eligible"), Medicare is the primary payer and generally covers most of the eligible costs for health …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Unnecessary Managed Care … Medicare deductibles and coinsurance for the recipients in question, the net savings to Medicaid would have been … Medicaid managed care premiums occurred because of delays in posting recipients' Medicare data to eMedNY (Medicaid's …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Contract with EBSCO Subscription … Subscription Services Inc. (EBSCO) is the largest provider in this contract group. Its current five-year contract is valued at $140 million and expires December 31, 2015. In accordance with the contract in force at the time of our …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow