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Medicaid Program – Improper Payments to a Dentist
… 2009 through September 30, 2012. Background The Department of Health administers New York State's Medicaid program. The … paid. Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ … fee for emergency treatment provided between the hours of 10:00 p.m. and 8:00 a.m. Payments for behavior management …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistTown of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64CUNY Bulletin No. CU-692
… Deductions All general deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be … Tax Arrears 604 GARNSH TIAA After Tax Arrears Garnishments Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the Payroll Register using the appropriate earnings code and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andCity of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… a more severe recession or sharper declines in the stock market occur, which could lower tax revenues by more than $7 … to rule out a more severe recession or sharper stock market declines; if either occurs, the revenue outlook could …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactState Agencies Bulletin No. 1724
… Purpose To explain OSC and agency procedures for the use of the Leap Year Salary Calculation Affected … Year Salary Calculation change is effective 03/28/2019 for Institution and 04/04/2019 for Administration agencies. Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a … internal control policies, including the preapproval of all purchases by using a purchase request form. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Audit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the … 2,000 students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Agencies Bulletin No. 283
… eligibility requirements relating to their annual income and family size. Eligible employees have the option of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Elementary and Secondary Education – 2021 Financial Condition Report
… Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant Federal Aid The COVID-19 … 2020, with partial reopening plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s educators took on the extraordinary …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. … account or leave blank. 'BUSINESS UNIT’ – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementReporting on Foreclosure of Real Property Funds – Kings County
… are properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 … the proceeds of the sale (including payment of any surplus funds to the County Clerk within five days of closing), and … did not always properly report and account for foreclosure funds. We reviewed 10 of 35 foreclosures with surplus funds …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyState Agencies Bulletin No. 344
… eligibility requirements relating to their annual income and family size. Eligible employees have the option of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditHolland Patent Central School District – Fuel Inventory (2023M-141)
… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141SUNY Bulletin No. SU-352
… LSP-2 Semesters): Earnings Begin Date: 12/21/2023 Earnings End Date: 12/21/2023 Earn Code: DLP Amount: $485.88 Employees … LSP-1 Semester): Earnings Begin Date: 12/21/2023 Earnings End Date: 12/21/2023 Earn Code: DLS Amount: $242.94 Spring … LSP-1 Semester): Earnings Begin Date: 02/01/2024 Earnings End Date: 02/01/2024 Earn Code: DLS Amount: $242.94 Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… aid. As a result, District taxpayers will not benefit from State aid totaling $62,920 because the filing deadlines …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidVillage of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Opinion 88-73
… of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not … provides in subdivision (3)(a) that the provisions of that section authorizing the establishment of capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Elementary and Secondary Education – 2022 Financial Condition Report
… Significant Federal Aid Continues to Support New York Schools According to the Division of the Budget, schools … York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education