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Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

Town of Willing – Justice Court Operations (2014M-377)

… Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of Southold – Financial Operations (2014M-299)

… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

State Agencies Bulletin No. 1887

… of this bulletin is to inform agencies of the 2021 rate for the New York State Paid Family Leave Program. Affected Employees: All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increase

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Town of Phelps – Financial Management (2015M-70)

… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Town of Louisville – Water User Charges (2015M-44)

… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Brant – Justice Court (2014M-180)

… our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. … month. Review and analyze all open case files. Provide for an annual audits of the Justices’ records. … The purpose … our audit was to review the Justices records and reports for the period January 1 2012 through April 25 2014 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Town of Berkshire – Town Clerk (2014M-230)

… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230

Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)

… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …

https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220

Town of Andover – Audit of Claims (2013M-388)

… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

CUNY Bulletin No. CU-659

… Purpose The purpose of this bulletin is to inform CUNY payroll staff of new PayServ codes to be used … tax withholding, and must be reported on the employee’s W-2 Wage and Tax Statement. Effective Date(s) Effective … Imputed Income will be shown in Box 14 on the employees Form W-2 as “IMP”. Agency Actions Agencies must inform …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-income

Accounts Receivable Collection and Reporting

… were in compliance with applicable laws and regulations for the period January 1, 2012 through June 30, 2015. … polluting and more reliable and affordable energy system for all New Yorkers. Collectively, the Authority’s efforts … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy …

https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reporting

Opinion 2003-5

… groups (firefighters who belong to an organized fire company or department in the case of General Municipal Law …

https://www.osc.ny.gov/legal-opinions/opinion-2003-5

Opinion 94-18

… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

Overpayments of Certain Medicare Crossover Claims

… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claims