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Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … To determine if Medicaid made excessive payments for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… compliance with Generally Accepted Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be … the transaction will be recorded in the Modified Accrual Ledger and Commitment Control Ledger(s). Process and Document Preparation: Obligation Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersState Agencies Bulletin No. 1742
… automatic processing of the April 2016, April 2017, April 2018 and April 2019 SSU Retroactive Salary Increases and … (2.00%) for each of the fiscal years 2016-2017, 2017-2018, 2018-2019, and 2019-2020 . Effective Dates and Payment Dates … automatic processing of the April 2016 April 2017 April 2018 and April 2019 SSU Retroactive Salary Increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonLincoln Fire District – Financial Activities (2012M-228)
… by law. As of August 31, 2012, the District reported an equipment capital reserve totaling $324,836 and a building … the reserves with budgetary appropriations, operating surplus at the end of the year, and interest income, totaling $71,873 for the equipment reserve and $118,429 for the building reserve. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… with close ties to the District. Renovations to the truck bay for the exclusive use of the members and … for the use District’s property. Properly negotiate future contracts and ensure that contracts contain clear contract language that thoroughly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25City of Long Beach – Budget Review (B7-14-12)
… in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all … appropriation. The proposed budget for the water and sewer funds includes increased revenues to be raised from an …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-1220-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… You will be eligible to retire with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… pleaded guilty to misdemeanor petit larceny. “The trust put into Ms. Kelley by Chautauqua County residents was … a warning to others who violate their duty to the public. I thank Chautauqua County District Attorney Patrick Swanson … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… in our initial audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 … projects to ensure they paid employees at the prevailing wage rate. The audit report concluded that the Authority has … not routinely inspect the sites to ensure that prevailing wage rates were posted, as required. The initial audit also …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followCity of Poughkeepsie – Budget Review (B6-17-1)
… for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of authorizing and allowing the Board President to sign District checks as the primary and sole signatory. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … Key Findings For the fiscal year ended March 31, 2014, net assessable expenses for the Acts total about $19.9 … of Motor Vehicles: Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Two …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can be … Transfers must be specifically authorized in State statute, either within the budget bill language, or in … of State Law. The following documents provide guidance on determining the proper budget entry type to use. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Agencies Bulletin No. 2048
… in calendar year 2021 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … payee notification requirements: An initial outreach letter will be mailed to all employees with a 2021 uncashed … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksTown of Lindley – Financial Management (2012M-226)
… Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s operations, … did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even … reserve without documenting any planned use. We found no evidence that the capital reserve and the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226CUNY Bulletin No. CU-539
… and additional information are contained in a memorandum from Carmelo Batista, Jr. dated March 14, 2016. Effective … the agency must submit requests in effective date order from oldest date to current date. For example, if … paid the new salary rates. Any Maintenance Worker hired on or after April 28, 2006 will be paid a suppressed salary rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-539-cuny-retroactive-rate-increases-and-lump-sum-paymentSUNY Bulletin No. SU-359
… 21P employees will remain as Active on the Job Data page. Calendar (CAL) employees will remain on the payroll in their … LENGTH OF SERVICE MAXIMUM PERCENTAGE OF ACADEMIC YEAR SALARY (Round to the next higher week) 1 WEEK 2.67% 2 … audit max.” Employees Paid During the Academic Year 2023-2024 In addition to the above, the following procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-344
… (Round to the next higher week) 1 WEEK 2.67% 2 WEEKS 5.33% 3 WEEKS 8.00% 4 WEEKS 10.67% 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS … is worked in a different agency, the agency must submit a Concurrent Hire or Rehire, whichever is appropriate, to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-payments