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DiNapoli: School District Revenue Growth Slows
… has forced school districts to tighten their belts, too many high-need school districts are left with limited … about the challenges facing school districts and how we balance the impact of fiscal stress against efforts to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… charges for treating the patient. For the 1,833 claims we reviewed, Medicaid payments averaged 225 percent of the … with one-day death-related inpatient admissions, we estimate that Medicaid could have saved as much as $31.1 million. Key Recommendations Formally assess …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket … Plan, and consequently, taxpayers. From a random sample, we identified overpayments totaling $143,266 that resulted …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOpinion 88-6
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … the employee performs 1,000 hours of service. An employee becomes a participant in the plan by completing one year of … 386 NYS2d 657; Civil Service Law, §201[4]). Section 113(a) does not define the term "retirement system." However, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 89-39
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in discussions pertaining to the insurance contracts, we note that refraining from exercising any section 801 … in the contract. Since you indicate that the board member does not receive remuneration form the town's insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli Releases Report on NYS Executive Budget
… has yet to achieve full recovery in either measure. DOB does not project the state to return to pre-pandemic … Plan, the budget misleadingly portrays the Gateway debt as if it is not a part of the state’s direct debt burden. The … how the state’s current statutory debt limits are too easily bypassed and are in need of reform to restore …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetCayuga County – County Bridge Maintenance (S9-13-4)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance or … higher for the years in which assessments took place). We examined all 48 flags issued during the period 2007 to … a County response to NYSDOT, so we could not determine if the County responded timely. The County’s response to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… inactive probationers’ delinquent accounts. For example, we found that 89 inactive probationers owe at least $9,710, but as much as $58,260, to the County for unpaid DWI administrative …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAccounts Receivable Collections
… a sample of 194 collection cases totaling $22.2 million, we noted 69 cases (35.6 percent) where the Bureau's actions were delayed by as much as a year or where cases were on hand from one to three …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… thefts of cash receipts will be prevented or detected. We reviewed the District’s procedures for the collection of … a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsLiberty Central School District – Budget Review (B4-13-4)
… for certain matters related to the food service fund, we found that the significant revenue and expenditure … fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before they …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4About Unclaimed Funds
… property which was left in museums. This is only a list. We don't accept the tangible property. Matter of Merton … HEART Unclaimed Funds by County and Region See how much money is unclaimed for residents of each New York county …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsGreen Economy Boosts Job Growth in New York
… gas emissions and increase resiliency. To be successful, we need trained individuals who can fill these jobs,” … skills that are useful for responding to climate change. We need to prepare our workforce to meet those challenges.” … health, clear the air of the pollution that is making far too many sick and, as this report demonstrates, create …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkDivision of Housing and Community Renewal Bulletin No. DH-52
… 31, 2011 - An employee who is not eligible for the payment becomes eligible if the employee returns to a lower graded position between … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevitySnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… $1.4 million for the 2013 fiscal year. Key Findings We found that the Board generally provides adequate oversight … quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases … have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Orleans County – Department of Social Services (2012M-222)
… manner. However, the County’s process could be improved. We identified 27 duplicate payments for 13 clients, totaling … every six months. However, we were unable to determine if child care was only provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to these pupils. Key Findings For the 2011-12 fiscal year we compared billings totaling approximately $3.2 million for … selected a judgmental sample of 20 students to determine if billings to the school districts of residence were … the School’s residence verification process. The School does not verify student information by periodically requiring …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… and self-insured options and costs at regular intervals. If your experience rating and other factors are good, you may … communication with retirees and other eligible persons If retiree contributions to health insurance benefits are … smaller local governments or school districts, but may be too time-consuming for larger units. More labor-intensive …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 90-28
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … participates in the discussion or vote on the matter, we have also concluded that a municipal officer or employee … services under the aforementioned circumstances, it does not prohibit a planning board member from performing …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has … (seller), unless the grantor is exempt from the tax or does not pay, in which case the grantee (buyer) must pay the … analyze information to identify higher-risk transactions. We identified certain RETT errors in the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes