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Village of Maybrook – Water Operations (2013M-121)
… bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented prior … fund was over-charged approximately $74,000 for employee benefit costs. Key Recommendations Segregate incompatible … all advances between funds are repaid no later than the close of the fiscal year in which they were made and that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… in the City of Niagara Falls in accordance with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development (HUD). The Authority’s 2012-13 fiscal … Director’s employment contract all compensation and benefits to be received. Ensure that the Executive Director …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHomer Central School District – Financial Condition (2013M-306)
… School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its … surplus funds identified in this report in a manner that benefits District taxpayers and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as … Medicare benefits through Medicare Advantage plans, which have networks of participating providers that they reimburse …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which … officials have not effectively managed fund balance and have allowed unrestricted fund balance to exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Attica Central School District – Financial Management (2016M-127)
… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143CUNY Bulletin No. CU-356
… Purpose To notify agencies that certain doctoral students represented … by the Professional Staff Congress are eligible to participate in the New York State Health Insurance Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… the Program 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 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… vouchers correctly indicate whether or not the payment is reportable to the IRS. Continue to recover duplicate …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followGermantown Central School District – Financial Management (2013M-230)
… in the adopted budgets by a total of $5.5 million. As a result, the District had operating surpluses totaling $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three … years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits by approximately $3.2 million. Although District officials appropriated approximately $3 million in each of the last …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 123,000 filers, more than half of whom were part-time residents or nonresidents in 2019. The new revenues will … State must plan for the end of emergency federal aid and use new tax resources to fund essential services, to once …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021CVS 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-followNorth Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112The Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse. If the member is already receiving a pension benefit at the time the final DRO is submitted, the … an additional deduction to be taken from the member’s pension until the retroactive payment is satisfied in full. … can see a monthly and year-to-date breakdown of their pension payment amounts and adjustments by logging into …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government can raise in a single year. … mechanisms that limit how much a municipality can raise in property taxes. The Property Tax Cap, which is more commonly known, limits …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, 2019 and certain expenses … to as the SED preschool cost-based program. During calendar year 2019, St. Mary’s served approximately 131 … programs. The New York City Department of Education (DOE) refers students to St. Mary’s and pays for its services …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… included in our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-follow