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Optional Membership – Membership and Enrollment
… of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS membership is … or provisional positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard number of hours for full-time employment as established by the employer for this position; …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care. The audit … of the State’s Medicaid recipients receive their medical services through managed care organizations (MCOs). When …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesCollection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesAccountability for Traffic Ticket Surcharges
… in an underassessment of surcharges in the event that a driver is cited for multiple incidents on the same day. The … Systems (2013-S-58) Department of Motor Vehicles: Driver Responsibility Assessment Program (2013-S-53) …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesTravel Card Transactions
… Department of Economic Development (DED). Background The New York State Travel Manual requires travelers to submit expense …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsInspecting Highway Bridges and Repairing Defects
… failure. Between January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 flags remained active, 523 were resolved, and 408 superseded flags issued prior to January 2008. We sampled 116 flags, …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … To determine whether the Gaming Commission Commission adequately monitors casinos …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsOversight of Passenger Safety (Follow-Up)
… specific trip information, such as date and time of use, driver, occupants, and purpose of the trip. We issued our … vehicles are being operated safely by employees with valid driver licenses. Our audit covered the period of April 1, … assigned to transport clients, despite having suspended driver licenses. In addition, repairs related to manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followEfforts to Collect Delinquent Taxes (Follow-Up)
… collection actions staff must take prior to completing or closing a collection case. Collection actions may include … cause to abate. The Department publishes a monthly list of both the top 250 individual and top 250 business tax … took adequate collection actions prior to completing or closing cases for one of the five collection steps we tested: …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followCourse Offerings (Follow-Up)
… Program City University of New York (CUNY) comprises 11 senior colleges; seven community colleges; and seven … The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree full-time at CUNY was … academic years ended June 30, 2019, and focused on five senior colleges in each borough with large enrollments in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followEquine Health and Safety
… pari-mutuel wagering, Class III Indian Gaming, the State lottery (including video lottery terminals), and charitable gaming. The Commission was … merged the Racing and Wagering Board with the Division of Lottery to form a single State agency. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCUNY Bulletin No. CU-761
… of New York (CUNY) agencies of the automatic system termination of employees who have not received a paycheck … who should not be included in the automatic system termination program. Affected Employees: Employees who meet … system terminations have been processed: NHRP770 – Prior Termination Report This report identifies all employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorCUNY Bulletin No. CU-737
… whichever is greater, using Action/Reason code TER/STE. Post-Processing Reports The following Control-D report will … ID, then by employee name in alphabetical order. NHRP748 – Post Termination Report This report identifies all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… oversight of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by … increased. The report includes three recommendations that, if implemented, will improve the District’s disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Village of Leicester – Financial Management (2025M-7)
… operating funds is an important financial consideration for village officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Avoca Central School District – Payroll (2025M-14)
… School district officials should establish an effective payroll system that provides assurance that payroll transactions are adequately supported, authorized by … clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… Towns: Clay [pdf] , Colonie [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1