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XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingCVS Health – Temporary Holding Account Rebate Revenue
… prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period … rebates). Key Findings CVS Health improperly designated a temporary holding account, used to process certain … all future rebate revenue attributable to claims in the temporary holding account (estimated at $1.27 million) is …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfCentral Office – Controls Over Bank Accounts
… Purpose To determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were … To determine whether officials of the City University of New Yorks Central Office adequately ensured that all bank accounts were …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsReview of Travel Card Expenses
… travel expenses and recover any overpayments identified. Train OMH supervisory staff on how to properly review travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesControls Over the Collection of the Public Safety Communications Surcharge
… database of Providers is incomplete, as it is based only on WCS-1 returns received. We compiled a list of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 2004-1
… the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and … squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2023 Judicial Ratification Bonus for all Bargaining … The purpose of this bulletin is to inform agencies of the processing of the 2023 Judicial Ratification Bonus for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1343
… All employee records will be affected Background The State adopted a new chart of accounts in 2012 when it … Questions may be directed to the Payroll System Support Group at [email protected] . Please include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfInternal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Executive Order - Minority/Women-Owned Business Enterprise Procurements
All appropriate OSC employees will take steps to facilitate the fullest possible utilization of M/WBEs.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-mwbe.pdfTown of Attica – Town Clerk (2015M-210)
… 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population of … press-numbered duplicate receipts for all transactions where no other form of receipt is available. Annually audit, …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Anthem Blue Cross – Effectiveness of the Recovery Process
… To determine whether Anthem Blue Cross Anthem effectively administered the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-process