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State Agencies Bulletin No. 907
… Offices and the Office of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the NYS payroll system with the Social Security … Name Reason Why SSN Not Verified. Reasons provided by SSA may include: 1 = SSN not in file (never issued) 5 = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/907-verification-employee-social-security-numbers-and-names-reported-w-2Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible … to improve its ability to detect and prevent payments by MCOs to ineligible providers. Notwithstanding those …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersOpinion 89-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to section 986 since that opinion was …
https://www.osc.ny.gov/legal-opinions/opinion-89-14II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … the extent practicable, the accounting principles applied by OSC in preparation of the annual financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewCriminal History Background Checks of Unlicensed Health Care Employees
… The Department, in turn, submits a fingerprint request on behalf of the applicant if he/she has not previously been … meeting its obligations for conducting background checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, … (who were ultimately denied eligibility) actually worked on a provisional basis, for periods between 3 and 14 months …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesDepartment of Taxation and Finance: Personal Income Tax
… examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance … New York State tax laws and regulations. We examined refunds processed during the calendar year January 1, 2017 … examination, the Department processed almost 7.7 million refunds totaling over $9.5 billion. From this population, we …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxSelected Employee Travel Expenses
… we audited a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) … the State. Key Findings Travel expenses totaling $112,233 for three of the five HCR employees selected for review were … other employee. This employee routinely picked up rental cars late in the morning; however, officials could not …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesOpinion 93-9
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department … Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… of ED drugs, procedures, and supplies, including payments by MCOs. We further found some MCO controls are not designed …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … of one Office employee whose expenses exceeded $100,000. In total, we examined $121,697 in travel costs associated …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Local Government – 2022 Financial Condition Report
… Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local … source for counties (33.6 percent in LFY 2020). Property Tax – Allowable Levy Growth Is Increasing Again After a Decline Generally, the property tax cap limits levy increases to the lesser of 2 percent or …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1349
… letter contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1096
… why the Retirement Plan Checkbox in Box 13 must be checked for most employees and left unchecked for others. Affected Employees All employees receiving a 2011 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan Checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1096-retirement-plan-checkbox-form-w-2Travel Plaza Revenues and Capital Improvements (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In our initial audit report, which was issued on January 15, … and (3) making the capital improvements required by their contracts. We found that the NYSTA's efforts were …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followReview of Travel Card Expenses
… (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According … expenses. This matter has been referred to the Albany County District Attorney’s Office for further …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… extent of implementation of the six recommendations made in our audit report, Improper Payments for Controlled … pharmacies can dispense when prescriptions are ordered by telephone or fax. Our initial audit report, which was … pharmacies $1,183,601 for 13,705 fee-for-service claims in which quantities of controlled substances exceeded the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followState Agencies Bulletin No. 856
… Purpose To inform agencies of the new Time Entry codes and procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in … Earnings Begin Date: Last day of pay period being paid or the last day the employee is in Active status if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outXVI.4.A Cash and Investments – XVI. Financial Reporting
… or liability. The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs. If the fair value of an asset or … the measurement is considered to be based on the lowest priority. VALUATION BASES FOR INVESTMENTS Investments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The … agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are … incurred over $100,000 in travel expenses during our three-year audit period. We examined charges made to one City …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesReview of Trivision Tek Group, Inc.
… the final $211,109 payment request from Trivision to ESD. In addition, ESD terminated GDA X199 recovered the $138,891 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-inc