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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… the District’s accounting records to the bank statements on a monthly basis, and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mExamination of Procurement Card Payments
… of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period … to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State … agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under certain …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… Part A. Medicare Part A provides supplementary medical insurance for inpatient care in hospitals, post-hospital nursing home care, hospice, and home health services. If an individual is enrolled in both … payer and generally covers most of the eligible costs for health services. Medicaid, as a secondary payer, generally …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… pension at the earliest possible date, file a retirement application within 90 days before you first become eligible. If we receive your retirement application after you first become eligible, your vested retirement is effective the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingService Retirement Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … before having served 25 years as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit … alternative regular plan would provide a greater benefit, the greater benefit will be paid. Filing The Application for …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate in the College Savings Program. Effective Date Immediately … regarding previously issued Bulletin 435 Change in the Manager of the NYS College Savings Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… had turned 21 years old, as a result of incorrect date of birth information. Key Finding OCFS was successful in seeking …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followChautauqua County – Financial Condition (2023M-111)
… budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua … District Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, … $5.2 million from the general fund for District operations and did not repay the general fund, as required, because the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli announced today. DiNapoli’s office worked with the New York State Police and Steuben County District Attorney Brooks … "My thanks to District Attorney Baker and the New York State Police for their partnership in bringing offenders like …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsPersonal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2015. Background The Department processes all New York State personal income tax returns. All returns that result in … Value of Refunds Taxpayer claimed refundable credits based on incorrect information, such as fake or inflated number of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for … 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureNiagara County – County Bridge Maintenance (S9-13-2)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Track yearly maintenance and repair expenditures by bridge. Ensure that DPW is adhering to NYSDOT requirements …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… April compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … April compared to the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… Table Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayCollection of Lease and Permit Revenues
… Of 45 sampled permits which had outstanding balances, no action was taken on eight. These eight permits had a total …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the State Comptroller (OSC) for payment … This section informs agencies how to request a change to a voucher after submittal to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.L Replenishing an Advance Account – XII. Expenditures
… advance account. Process and Transaction Preparation: Create a regular voucher using the Special Use Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account