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Opinion 2007-5
… for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for … provisions of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. … among other entities, to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled … represented the other state residencies for 35% of the premium payments in our total audit results. Following is a … since February 7, 2020, but Medicaid made 45 monthly premium payments totaling $100,859 on behalf of the member …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersFranklin-Treadwell Fire District – Disbursements (2021M-16)
… failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish written … over electronic transfers to ensure no one person can both initiate and approve electronic transfers. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16XV.14 Federal Admin Recoveries – XV. End of Year
… the state fiscal year. Source 9 requests for new activity codes must be received by the date identified in the Office … review their child budgets for Source 9 related activity codes and reduce them to actual expenditure levels to allow … for the movement of any excess authority to other activity codes within the project. All Source 9 activity codes will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Medicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… claims for non-emergency services submitted for a restricted recipient should not be paid if the service is not … who should be placed in the program, and ensuring restricted services are provided or referred by the … mechanisms in place to ensure recipients received restricted services from designated providers or that …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientCompliance With Executive Order 95 (Open Data)
… of EO 95; however, certain aspects of the order have not been fully addressed. There is limited assurance OGS …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataSUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 … University Professions, provides for a $500 Service Award to be processed as a lump sum payment. Processing Date … Criteria Part-time employees with a Pay Basis Code equal to ANN, CAL, CYF, 21P, BIW, FEE or HRY who have completed at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … also still paid 100 percent). The plan was approved by CMS and enacted as New York State Social Services Law § …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsDiNapoli: New Yorkers’ Debt on the Rise
… average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers trail the national average debt … DiNapoli. “Households across the nation have record levels of debt, after a temporary decline at the onset of the … average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseTown of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Accounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ … Operations (GFO) . As a result, we have clarified Citibank’s requirements in the GFO, Chapter XII, … eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldBus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four … meet the requirements of Article 19-A, but were allowed to drive buses transporting an estimated 8,400 passengers on … records, and that outdated medical forms were used to certify drivers. Key Finding MTA officials have made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followGreenville Central School District – Information Technology (2021M-156)
… and is regularly reviewed and monitored for compliance. Design and implement procedures to monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Provisions for an Accidental Death Benefit – World Trade Center Presumption
… beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery or cleanup. Your … to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster (RS6418-W) if: You, or your … in the event of your death, filed an Application for World Trade Center Notice (RS6047-N) by September 11, 2026; …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitTown of Greenfield – Golf Course Collections (2021M-133)
… and credit card collections to the POS detail to ensure sales were properly recorded and remitted in a timely manner. … reconcile cash, check and credit card collections to the sales detail. Audit the golf pro’s and bookkeeper’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Contract #C001203 – Senior Java Architect
… download through the following links: Draft Contract , in PDF format Responses to Questions Candidate Submission Sheet (“CSS”) , in MS Word format. Note: documents will be posted in Adobe … reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/contract-c001203The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… complete report - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation … Determine whether Ontario County Four Seasons Development Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation