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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Opinion 98-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … fiscal year after the initial deposit, but no later than on that date. You ask how long a school district must hold …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… when newborns are not enrolled in the Plans timely, and hospitals inappropriately bill Medicaid FFS for the services. … The Department does not track or penalize lateness when hospitals do not report live births within five business days …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and … groups. In 2021, just 3% of white New Yorkers did not have insurance, compared to 10% of Hispanic and 6% of … of all races and ethnicities and on the state’s budget.” While most people with insurance both nationally (67%) and in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackNew Paltz Central School District – Payroll (2021M-45)
… generally paid employees’ salaries and wages accurately but did not establish adequate controls over payroll. Payroll was not … as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees during the months reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Division of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … Performance Advances and provide instructions for payments not processed automatically. Affected Employees: Employees in … to receive the April 2022 DC 37 RRSU Performance Advance but were promoted to a higher grade in any bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Bainbridge – Justice Court Operations (2021M-51)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … were next in line for units in a specific development were not always offered and/or awarded a unit in the order they … in Mitchell-Lama units) on the manually prepared lists or when those notations were made. We tested several notations …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followState Agencies Bulletin No. 1016.1
… Bulletin No. 1016. Purpose The purpose of this bulletin is to continue to maintain up-to-date employee addresses in the … who have notified the USPS of a change of address, but have not yet notified their employer. Organizations that utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… inpatient treatments because they are less involved and do not require a patient’s continued presence in a facility. … these claims were improper if the services provided should have been billed as outpatient. We selected a judgmental … the improperly billed inpatient claims we sampled that have not yet been voided by hospitals and recover …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Arkport – Information Technology … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… in unemployment, New Yorkers with disabilities continue to face a higher unemployment rate than the national average … respectively. The national rate dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with … or 7.6 percentage points higher than for those who do not have a disability in 2022. New York has recently taken …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationControls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether controls over the Empire State … we determined: 11% of the face-to-face meetings were not held 12% of the in-home visits were not conducted 38% of … units, such as water leaks, water stains, and mold, while two of the six had lesser issues, such as evidence of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeChild Care and Development Block Grant – Federal Funding and New York
… or participating in job training/education programs, have a family income at or below 85 percent of the state median income and have family assets that do not exceed $1 million. Funds to New York City As of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual … 10 years, will be transferred to them upon retirement. While GML expressly allows group life insurance, and the personnel policy is not specific, it has been the District’s practice to purchase …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Overtime Limits – Enhanced Reporting
… calendar year, reset your employees' overtime earnings to $0.00 in your payroll system and begin tracking … year-to-date totals if the automatic capping feature is not in effect yet. Report overtime above and below the limit … year-to-date totals for overtime earnings and notifies you when a Tier 5 or 6 member reaches their overtime limit. When …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsState Agencies Bulletin No. 174
… To explain agency procedures for updating Employee Type on the Position Data 2 panel and provide procedures for … Management panels may now change the Employee Type field on the Position Data 2 panel from H (hourly) to E (exception … the hours and dates worked in a previous pay period that have not yet been processed. This RGH will be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… through March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsSUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident … to an individual for study, training, or research; it does not constitute compensation for personal services. According … payments is calculated at zero percent (in most cases) when there is an income tax treaty between the United States …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarships