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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 Separation or Retirement You will receive a …

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

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

… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …

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

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

… To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data … to calculate dollar-weighted clearance patterns for all payments made from federal funds. Guide to Financial …

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

IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions

… obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click here to download the … Obligation / Lease Purchase Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceeds

City of Newburgh – Budget Review (B21-6-13)

… overtime funding for firefighters ($1.5 million) and police ($1.4 million) is likely underestimated by a total of … as necessary. Review the estimates for firefighting and police overtime and increase them as appropriate or implement …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

Processing of Sexual Offense Evidence Collection Kits (Follow-Up)

… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits  ( 2019-S-44 ). Background Medical professionals use Sexual Offense …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow

Oversight of Direct Placement of Children (Follow-Up)

… to follow in supervising all direct placement cases as it has for similar child welfare services, such as foster …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all … revenue source including repayments of advances and each tax both in total and net of refunds and reimbursements. The … sources for each fund, including detail for each major tax and for major components of miscellaneous receipts. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

Payroll Improvement Project Bulletin No. PIP-003

… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be … 9.1 to version 9.2. PS Query will be updated as part of the upgrade. Existing PS Query Locked Queries will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-and

Compliance With Executive Order 95 (Open Data)

… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of December 2019, there were over 4,600 … provided a complete catalogue or accompanying schedules for making the data public, as required. Additionally, we …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0

Collection of Petroleum Business Tax and Motor Fuel Excise Tax

To determine whether the Department of Taxation and Finance Department has systems and practices in place that allow it to appropriately collect Petroleum Bus

https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-tax

Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)

… awarded by DHS. DHS has a number of tools to guide its rate setting, including a model budget tool used to negotiate … rate adjustments. For City fiscal year 2016, DHS housed a daily average of 58,000 individuals at 748 shelter locations, with …

https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-follow

Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)

… for hospital services according to contracts it negotiates with member hospitals. Empire’s contracts with member hospitals include rate schedules for the payment … blood) that are not covered by fee schedules. Contracts with many of Empire’s member hospitals limit payment amounts …

https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-follow

Do Not Call Enforcement Efforts (Follow-Up)

… violations of the Law, and also receives complaints by phone and email. The Division investigates complaints to … statistics showed that, while Registry complaints by State residents had more than doubled since 2014, the … Call enforcement efforts. Key Finding The Department has made significant progress in addressing the issues identified …

https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-follow

Oversight of Hazardous Materials and Waste (Follow-Up)

… of implementation of the three recommendations included in our initial audit report,   Oversight of Hazardous … Oneonta, and Cobleskill), we found significant variation in the adequacy of controls over hazardous materials. At most … the non-university center campuses, we found select areas in which controls over hazardous materials could be improved. …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow

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

… recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key … collected recorded deposited reported and remitted Justice Court Court collections in a timely and accurate manner …

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

… that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … budget authority between two or more Business Units in a single entry …

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

City of Yonkers – Budget Review (B21-6-8)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8

Town of New Hudson – Tax Collection (2021M-2)

… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited … as required. Key Recommendation Remit all real property tax collections, penalties and interest to the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… include Medicare deductibles, coinsurance, and copayments. Under Medicare Part C, private companies administer Medicare … ambulance and psychology services, for which Medicaid pays 100 percent of the cost-sharing liability (inpatient services also still paid 100 percent). The plan was approved by CMS and enacted as New …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims