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Accounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… complete report – pdf] Audit Objective Determine whether payments made by the Town of Roxbury (Town) officials to … municipal expenditures. Key Findings We reviewed the 25 payments Town officials made to not-for-profit organizations, … totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Horseheads Fire District #1 - Board Oversight (2019M-82)
… and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Village of Attica – Justice Court (2014M-30)
… of Attica, located in Wyoming and Genesee Counties, is governed by a five-member elected Village Board and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditTown of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the … The Board established an effective claims auditing process to ensure that claims were properly audited before payment … The purpose of our audit was to examine the review the Towns claims audit process for the …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244GASB Statement 87, Leases
… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-2) 180-Day Response
To determine whether costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s2-response.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up) (2021-F-13)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f13.pdfTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tuxedo-farms-ldc-2021-187.pdfClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54-response.pdfSUNY Bulletin No. SU-141
… employees in Bargaining Unit 08 Background Chapter 137 of the Laws of 2004 implements the agreement between the State of New York and United University Professions (UUP) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseDivision of Housing and Community Renewal Bulletin No. DH-83
… Renewal instructions for processing the 2016 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the … Unit – BU67 who have opted to participate in the Over40 Comp Time II Cash Out program Background Pursuant to a side … permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-83-2016-rrsu-over40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-88
… page or the Time Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees) or Earnings Code D40. Earnings Begin Date: 11/02/17 or last day the … Active Earnings End Date: Same as Earnings Begin Date Earn Code: D40 or DH4 Hours: Number of hours to be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-outState Comptroller DiNapoli Releases School Audits
… without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials said they … claims auditor did not review the supporting documentation for all health insurance claims paid during the audit period … and in compliance with district requirements, except for one payment for $100 that should have been $300. Edinburg …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-audits