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American Academy of Pediatrics, District II
… with one count of Grand Larceny in the Second Degree (a class C felony) and four counts of Offering a False Instrument for Filing in the First Degree (a class E felony). We will continue to work with the Office of …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiNYS Common Retirement Fund Announces Third Quarter Results
… mortgages (21.4 percent), private equity (7.6 percent), real estate (6.3 percent), absolute return strategies (3.6 percent) and opportunistic alternatives and real assets (1.3 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsCity of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5State Agencies Bulletin No. 1784
… will be added through Time Entry using the earn code CFR .This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Benefit Eligibility Assessment Process
… procedural revisions are necessary to reduce the number of hearings held, and to reduce the number of HRA determinations that are reversed at hearings. Fair Hearings have become routine with the number of hearings and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processNYS Common Retirement Fund Announces Second Quarter Results
… returns exceeded the strong performance we saw at the start of the fiscal year," DiNapoli said. "The Fund's value … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 … found significant weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized … and in compliance with statutory requirements. Develop a plan for the use of the excess unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTravel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided … and assessing these costs on participating insurance carriers, self-insurers, and self-insured political … made minor calculation errors in the fiscal year 2011-12 assessment, resulting in a net understatement of $144,592 in …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to … and carry out justice.” The State Comptroller’s Division of Investigations and Corning Police Department found that … anniversary date, allowing her to receive 29 hours of additional personal and floating holiday hours. Thurber …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… functions to independent contractors. Background The Village of Village of the Branch is located in the Town of … Village of Village of the Branch Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people age 65 and older …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for … $6,917 in other than personal service costs, consisting of $2,434 in non-reimbursable account adjustment and bad … tuition reimbursement rates. Remind St. Anne officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualEndwell Fire District – Controls Over Financial Operations (2013M-277)
… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of … the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a long-term capital plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … in non-reimbursable costs. Among the costs we recommend for disallowance are: $357,063 in excessive allocations of … Metro Therapy’s CFRs, and revise Metro Therapy’s tuition reimbursement rates, as appropriate. Work with Metro Therapy …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… identifies and reports its assessable expenses in all material respects. The Board made minor payroll …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). … is generally the secondary payer and reimburses providers for financial balances not covered by the Plan (typically … Department overpaid health care providers’ Medicaid claims for services also covered by Plans. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital … schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsHolley Central School District – Financial Condition (2013M-342
… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years ending June 30, 2013, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342