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Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)

… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' …

https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid

Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)

… in monitoring and reporting on the status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time … decision-making and prioritization of all capital project items. We also found that completing the plan as approved …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-follow

Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)

… included in our initial audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s … 22, 2010, examined whether DEC adequately fulfilled its testing program responsibilities. We found DEC generally … in newer diesel engines may have made the State's testing process questionable on engines manufactured after …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-follow

CUNY Bulletin No. CU-767

… is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. … is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increase

City of Yonkers – Budget Review (B23-6-6)

… and $698.2 million for the City. The 2023-24 budget is $52.1 million more than the City’s budget for 2022-23, an … settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge … agreements are reached. The City’s contingency reserve is less than 1 percent of the City’s general fund budgeted …

https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6

Oversight of Chemical Dependence Residential Services (Follow-Up)

… Objective To determine the extent of implementation of the three … three elements that the programs would be approved to provide either separately or in combination: … that Part 819 providers would convert their programs to Part 820. OASAS certifies residential services and issues …

https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow

Lump Sum Payments – Enhanced Reporting

… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at … a notification through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures

… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reporting

Oversight of Pupil Transportation Services (Follow-Up)

… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow

Internal Controls Over Selected Financial Operations (Follow-Up)

… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow

XIII.2 Overview – XIII. Employee Expense Reimbursement

… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all relevant … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overview

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … purchase totaling $121,928 was competitively bid. Obtain minimum required quotes for eight purchases totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

… June 10, 2022 PDF Version Devastating job losses caused by the COVID-19 pandemic led to a record … Devastating job losses caused by the COVID19 pandemic led to a record …

https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continue

Valhalla Union Free School District – Network User Accounts (2022M-26)

… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or … to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … necessity. Review the written procedures the District has in place for the process to communicate employee change in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

Town of North Greenbush – Town Clerk (2017M-132)

… - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement

… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation

Village of Watkins Glen – Justice Court Operations (2021M-146)

… not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting system was unsecure …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero … move appropriation authority between Business Units in different funds or accounts (e.g. between Aid to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… time the state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are … time the state holds federal funds in its accounts pending payment to a payee …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

IV.4 Overview – IV. Accounting Codes - Uses and Descriptions

… classes of expenditures have been developed for use by all State agencies and public authorities that transact in …

https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview