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State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated 27 municipalities across the state as fiscally … system in 2013. "Although the number of local governments designated as fiscally stressed has declined noticeably, … years, DiNapoli noted that 117 municipalities have been designated as fiscally stressed at least once during the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… visibility into the status of interagency receivables (open item) and payables (voucher). DIFFERENT SCENARIOS WITH … will be created when the bill is created: A receivable “open item” is created in the SFS Accounts Receivable module; … unit (BU) on the voucher. Billed Agencies can view their open interagency vouchers on the NYAP3240 (Outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingDiscontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsEnhanced Reporting – Enhanced Reporting
… enhanced reporting It explains all the important features that you use to report employees earnings and days they …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingTrain On-Time Performance
… City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s … station stops or fails to operate on its scheduled route in accordance with the timetable). Transit’s Department of … percent. On balance, there has been a persistent decline in OTP during the period. For the period March 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … savings, as follows: $13.6 million in potential savings for Medicaid recipients diagnosed with end stage renal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … providers for their claims. The Department uses the All Patient Refined Diagnosis Related Groups methodology to … reports certain information on its claims, such as the patient’s diagnoses and services received, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … To determine if the Department of Health overpaid health care providers Medicaid claims for …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicarePleasantville Union Free School District – Claims Auditing (2022M-136)
… report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board of … Determine whether the Pleasantville Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Beacon City School District - School District Website (S9-19-27)
… report - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to … Determine whether the Beacon City School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Haldane Central School District - School District Website (S9-19-32)
… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Hunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … (CAPs). Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … results. External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial … decisions. Key Recommendations District officials must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Mahopac Central School District – Noninstructional Payroll (2020M-32)
… and recorded and overtime was adequately documented and supported. Key Findings The transportation department’s payroll was not adequately approved, supported and documented. Payments to the head bus driver … hour of overtime pay daily that was not properly supported by documentation. Key Recommendations Direct …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24