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XVI.4.A Cash and Investments – XVI. Financial Reporting
… ) Process and Document Preparation: Cash includes all interest bearing and non-interest bearing deposits with … description of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and foreign currency risk …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) 180-Day Response
To determine if the Office of Temporary Disability Assistance (Office) adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of Syracuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s34-response.pdfAnthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with the recipient’s TPHI … improvements could be made to prevent TPHI overpayments from occurring. Beginning in 2023, pharmacy services for … claim field as the basis for excluding pharmacy claims from its recovery process, resulting in $12.6 million in …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, the Preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualMarion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … obligations. Seek recovery of the $4,932 in tuition reimbursement overpayments. … Marion Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Town of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required … without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Helping Hands School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1760
… through 03/31/2020, the allowance (up to $58.00) is paid by separate check as explained in the 07/20/2019 GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1430
… Purpose To provide agency instructions for processing the 2015 CSEA … Employees in Bargaining Unit 03 on 10/01/15 are eligible to receive the 2015 CSEA OSU Work-Related Clothing Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1430-2015-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1608
… through 03/31/18, the allowance (up to $65.00) is paid by separate check as explained in the 10/02/17 GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1608-2017-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1519
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1519-2016-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1361
To provide agency instructions for processing the 2014 CSEA OSU WorkRelated Clothing Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1361-2014-work-related-clothing-allowance-osu-employees-represented-civilState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority – New … Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding … OTI made progress in addressing these issues, but it could do more to ensure revenues owed are assessed and collected …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation … is incorrect) and/or other reportable earnings are added to the employee’s taxable gross wages after the issuance of … in a calendar year. Currently, the biweekly amount to be recovered per pay period is manually calculated at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Travel Advisory No. 17
… reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to … sites. In such circumstances, if the employee requests a per diem meal allowance on an expense report, the employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on DDI's CFR for the year ended December 31, 2015 and certain expenses claimed on its CFRs for the two years ended December 31, 2014. Background DDI is a Suffolk County-based not-for-profit organization approved by SED to provide preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualIntroduction – Travel and Conference Expense Management
… have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples … of travel expenses to employees even when the local government or school district's credit card was used for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of our performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in … Vehicle and Traffic Law. We performed our audit pursuant to legislative mandates included in these statutes, which …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-two