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Oversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… The following are general guidelines to indicate when a separate GL BU may be warranted. Created by statute – If an … a different fiscal year for reporting, it may require a separate GL BU. Segregation of ChartField values – ChartField … values cannot be shared for a specific agency, a separate GL BU may be required. Independent transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuState Agencies Bulletin No. 1629
… Purpose To inform agencies of the content information for the 2017 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2017 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017State Agencies Bulletin No. 1541
… Purpose To inform agencies of the content information for the 2016 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2016 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1541-form-w-2-wage-and-tax-statement-calendar-year-2016State Agencies Bulletin No. 1454
… Purpose To inform agencies of the content information for the 2015 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2015 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1454-form-w-2-wage-and-tax-statement-calendar-year-2015State Agencies Bulletin No. 1373
… Purpose To inform agencies of the content information for the 2014 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2014 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014DiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… today rejected a state Department of Transportation (DOT) contract with Whitestone, N.Y.-based Limnes Corp. for … The contract was a $4.7 million contract to paint 13 NYS DOT bridges in Nassau and Suffolk counties. During the … the lack of due diligence in the contracting process by DOT. The primary concern is Limnes’ connection to Matsos …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorIX.6.E Education Department - G5 System – IX. Federal Grants
… monitoring, and final closeout of the grant award. The UEI number for each state agency functions as an account on G5. Therefore, each state agency must use the same … based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification of approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemVillage of Greenwich – Justice Court Operations (2014M-023)
Village of Greenwich Justice Court Operations 2014M023
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023XV.7 Budget Allocations – XV. End of Year
… in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is … budget errors to return funding back to the budget where possible. Prior to March 31, State agencies also need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Wilson –Purchasing (2014M-077)
… by a five-member elected Town Board comprised of a Town Supervisor and four council members. The 2014 Town budget … bids, depending on the amount of the purchase or public works contract. However, the Board does not review the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Oversight of the Agricultural Assessment Program
… if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly … To determine if the Department of Taxation and Finances Office of Real Property Tax Services is properly calculating …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programTuition Assistance Program – State Financial Aid Program at Barnard College
… is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingNational Directory of New Hires Data Security
… federal requirements for securing National Directory of New Hires data. Our audit covered the period from March 2020 … these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child … The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. OTDA …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). … Related Groups (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG methodology classifies … and severity of illness, which provides the basis for calculating the reimbursement. When a hospital bills …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followAccounts Payable Advisory No. 28
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… did not use performance-based contracting to measure contractor performance and service quality. Twelve contracts … and found that, generally, the Departments paid each contractor in accordance with contract terms and each contractor submitted invoices in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1