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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… the same period. The District appropriates reserves as a funding source in annual budgets but does not use them, and the Board did not establish an appropriate funding level for the retirement contribution reserve. Key … that it clearly describes the Board’s intended use and funding levels of the reserves. … OakfieldAlabama Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172State Comptroller DiNapoli Releases Municipal Audits
… Time and Attendance Records (Suffolk County) Officials did not maintain time records for the teasurer's or secretary's … overtime or used accrued leave. When the manager was not at work, no other district official maintained this … – Board Oversight (Westchester County) The board did not provide oversight or ensure the treasurer's duties were …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Kortright Rural Fire District – Financial Activities (2022M-51)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate … with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Oversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL oversees …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… necessary, whose necessity is evident from documentation in the patient’s medical record, and that meet existing … malnutrition diagnosis. Key Finding We identified $416,237 in overpayments on inpatient claims that certain hospitals … billing rules; and Properly document severe malnutrition in a patient’s medical record. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Agencies Bulletin No. 1680
… Tax Guide 2018, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3, employers may … The employee must be informed of any procedure changes for obtaining a paper copy of his or her Form W-2 statement and whether or not the request for a paper statement is treated as a withdrawal of his or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2Opinion 88-35
… computer software constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the … advisable to seek competition through the use of requests for proposals or, where appropriate, a less formal method, to … consultant would assist the city in preparing a request for proposals (RFP). The consultant would also assist the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Town of Hume – Financial Management (2014M-333)
… balanced budgets that fund recurring expenditures with recurring revenues. Review budget-versus-actual reports …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Agencies Bulletin No. 1412
… to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-paymentState Agencies Bulletin No. 1333
… Purpose To provide agency instructions for processing the 2014 Tool Allowance Payment. Affected … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an … of Employee Relations (GOER) authorizes the 2014 payment for the period 04/01/13 through 03/31/14. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… Purpose To provide agency instructions for processing the 2013 Tool Allowance Payment. Affected … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an … of Employee Relations (GOER) authorizes the 2013 payment for the period 04/01/12 through 03/31/13. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… improperly paid for medical services designated with modifier code 59 that were not distinct and independent … contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to … September 1, 2012 to August 31, 2013, United paid over $82.3 million for about 1.3 million services with modifier 59. …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59New York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… to individuals with incomes up to $75,000 and married couples with incomes up to $150,000. The U.S. Internal … individuals received $1,200 payments ($2,400 for married couples) and those with children received an additional $500 … were limited to $600 per individual ($1,200 for married couples) and $600 per qualifying child; as a result, national …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Division of Housing and Community Renewal Bulletin No. DH-105
… of Housing and Community Renewal of the new procedure for calculating promotions for RRSU employees who have earned … Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be paid at the … as indicated below, whichever results in a higher salary. For the purpose of this section, “base pay” shall now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating … CSEA employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be … (Administration) and 1L (Institution). Agencies must not use the new calculation when processing promotion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationLoan Payroll Deductions – Enhanced Reporting
… will list the amount to be deducted from the member’s salary on future payrolls. If the member has more than one loan, a single loan deduction amount will be provided for the total of all loans. Please use the new amount … Rev. 11/23 … NYSLRS members repay loans through salary deductions Retirement Online notifies employers when …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsDiNapoli: MTA Faces Its Greatest Challenges in Decades
… modernization program. It is also seeking federal funding for extending the Second Avenue Subway. The largest risk to … subway ridership to resume growing in 2019 after falling for three consecutive years. While subway service has … MTA can manage a program of the size under consideration for 2020-2024. During the past three five-year capital …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schools