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Real Property Dispositions
… the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as … with it. We examined records of seven Port Authority properties that were disposed of during the audit period. The … ranged from $650,000 to $42.0 million for five properties. (One disposition was an exchange of properties …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for … The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers Compensation Board WCB for late …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. OCFS … with advance account funds prior to transfer to the State Treasury. In addition, the same person signs checks, … to more closely match usage. Return excess funds to State Treasury. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsUnited HealthCare – Empire Plan Drug Rebate Revenue
… December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOperational Advisory No. 35
… Voucher Overview Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOversight of Transportation Services and Expenses
… maintenance expenses but, rather, relies on each facility or office for accurate reporting. The Department could … as a result of a physical impairment, driving violation, or the suspension or revocation of their license. In addition, we identified …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesManagement of Capital Projects
… whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) has a formal capital … or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, with a number of others originating or terminating at Hunters Point Avenue in Long Island City, Queens. All of these terminals …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsLow-Income Housing Trust Fund Program (Follow-Up)
… (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund Program (Report 2013-S-32 ). About the Program Our initial report, … implemented the recommendations in our initial audit report LowIncome Housing Trust Fund Program Report 2013S32 …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … is considered the payer of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with … period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthState Agencies Bulletin No. 1800.1
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update … tax withholding Background The IRS has released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 1630
… Overtime - 16HR RH2 - Retro Hospital Duty OT - 16HR 16S 16 HR Straight OMH/OPWDD R6S - Retro 16HR Straight Time Entry … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee Paycheck/Advice The Earnings … will be displayed on the employee’s paycheck or advice. Questions Questions about this bulletin can be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceAccounts Payable Advisory No. 49
… (MIR) Date using the new MIR Adjustment Date field on the voucher. Note: This section used to be a part of XII.5.I.2. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to sensitive … the former employees left the District 13 years ago. Limit student information and financial application access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… to determine if Company controls were adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to determine if Company controls were adequate to ensure that financial activity is properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Owego Fire District – Board Oversight (2013M-26)
… 1, 2011, to December 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga County, in which it is located. The Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… The District’s total expenditures for the 2011 fiscal year were approximately $3.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January … determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial