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Corning City School District – Claims Auditing (2023M-105)
… claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately … and independence. The Board of Education (Board) should have audited these claims. The Treasurer paid 18 claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105SUNY Bulletin No. SU-247
To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endContract Award and Performance
… To determine whether the New York State Energy Research and Development Authority (NYSERDA) awarded procurement … contracts whose expected value is $50,000 or less; and Minority or Women Owned Business Enterprise (MWBE) contracts valued at …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceCorcraft's Textile Procurement Practices
… at competitive prices. Corcraft employs about 2,000 of the State's 55,000 incarcerated offenders in the industry … facilities. Sales were about $49 million for the State fiscal year ended March 31, 2013. We focused our audit …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesOpinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of toll collection regulations under section 2985 does not constitute a misdemeanor. However, Public … not a fine. If read literally, section 99-l applies only when a "fine" is imposed. However, although the terms "fine" …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesWyandanch Union Free School District - Budget Review (B22-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and found that despite high availability, one in four households had no cable, fiberoptic (FTTP) or digital … DiNapoli said. “While broadband connections exist in neighborhoods across the city, too many households still … or higher was available to at least 98.1% of residents in the five boroughs, as of December 2022. The rate of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Agencies Bulletin No. 2295
… An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1195
… extended the deadline for submitting the Cash-Out Election Form for the 2012 Over 40 Comp Time II Program until November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that … United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate the … with other procedure codes unless the provider includes a modifier code on the claim to further describe the services …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Under Managed Care (Report 2014-S-41 ). Background The State’s Medicaid program provides a wide range of health care … by the Department. Given the current fiscal stress on state Medicaid programs, we strongly urge the Department to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followOpinion 93-28
… Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended … a consolidated local highway assistance program ("CHIPs"), for the purpose of providing State-aid toward the … Subject to certain restrictions, CHIPs moneys may be used for the construction, reconstruction or improvement of local …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 2070
… be exchanged to the appropriate party. If any additional funds are due to the employee once an AC 230 Check Reversal … been received or the checks are escheated to the Office of Unclaimed funds. For more information regarding the escheatment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Purpose To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), Office of Children … sources including SED, OCFS, OMH and DOH. These agencies have issued manuals and guidelines to provide direction on …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incTown of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… of the Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties are …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Agencies Bulletin No. 2169
… should be accurately and timely completed, and submitted for any personal services which include income earned while … states that an employee must complete a separate Form 8233 for each: Tax year (being sure to specify the tax year in the … These changes are intended to end any treaty benefits for a subsequent calendar year when the current Form 8233 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… should be accurately and timely completed, and submitted for any personal services which include income earned while … states that an employee must complete a separate Form 8233 for each: Tax year (being sure to specify the tax year in the … is run Switch the Form 8233 indicator from Yes to N/A, for Dependent Personal Services, Teaching, and Studying and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… created to promote and protect the commerce of the Port District – a region within approximately a 25-mile radius of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-and