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Overpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the claims processing control weaknesses that … To determine if Medicaid overpaid Medicare crossover claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOpinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Selected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … from January 2019 to January 2023. About the Program The New York State Thruway Authority (Authority) – a New York State public benefit corporation – operates the New …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, … firms in 2021. This was substantially greater than the borough of Queens (43.8%) and citywide (28.5%) business … the devastation wrought by COVID-19," said Queens Borough President Donovan Richards Jr. "Still, much more needs to be …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a … state makes a disbursement of federal funds. That is, the clearance pattern reflects how those checks clear the bank … the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the drawdown of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsTown of Stanford – Financial Condition (2013M-225)
… 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of … The Town continues to levy taxes unnecessarily even though it has excessive fund balance. Further, the Board has not … appropriate transparency through the budget process. Such uses could include, but are not limited to, reducing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Oversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate … whether financial information was made available to the City Council and City officials for the effective …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… will impact the available purchase order balances for the two purchase orders affected. Therefore, it is important for … must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the employee’s State … no later than the employee’s last day of employment. For any questions relating to the lock or removal of access, … on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesComptroller DiNapoli Releases State Audits
… Restaurant Group (RRG) (2013-S-22) OPRHP entered into a 10-year contract with RRG to provide food concession services …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsAnnual Employer Contributions – Employer Contributions and Rates
… during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State Fiscal Year April 1, 2024 – March 31, 2025, which were issued in September 2024 (for more … by your organization during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsReview of Travel Card Expenses
… expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in accordance with New … We identified questionable travel card expenses the Director incurred on March 11, 2013. Based on these … expenses incurred by the Office of Mental Healths OMH Director of Suicide Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Internal 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-followFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationAlbion Central School District – Financial Management (2021M-200)
… taxpayers. Consult with legal counsel regarding excess funds in the retirement contribution reserve fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200