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New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options … disenrollment. Civil Service provides Carelon with a daily update file of NYBEAS changes, and Carelon also has … in overpayments for services, which resulted primarily from retroactive disenrollments. Key Findings Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… collections totaled $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the same quarter last year, according to a report released today by … consumption and inflation cooled through the second quarter,” DiNapoli said. “New York City was again the largest …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterOpinion 96-4
… of the sale of certain village owned real property. You state that the village acquired the property in question … reserve fund requirements. We are also mindful that it can be argued that under each of the alternative forms of the … is well established, however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v …
https://www.osc.ny.gov/legal-opinions/opinion-96-4XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be classified by … no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingSaratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … Officials did not: Comply with policy requirements when procuring four (13 percent) purchase or public works … Key Recommendations Comply with purchasing policies when procuring purchase and public works contracts that are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25East River Child Development Center – Compliance With the Reimbursable Cost Manual
… functions normally required of that position; $52,266 in employee compensation that was not properly supported by time …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualOversight and Monitoring of the Universal Pre-Kindergarten Program
… furnishings to be maintained in a state of good repair and sanitation and to be safe and suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programCity of Salamanca – Selected Financial Activities (2015M-284)
… management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the … The Comptroller did not enforce the collection of overdue property tax payments in a timely manner and did not follow …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Whitesville Central School District – Information Technology (2021M-22)
… [ read complete report - pdf ] Audit Objective Determine whether Whitesville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City 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-2020-14XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… System (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has … later in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsJustice Court Fund: Invoice Billing Program
… she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to … When village matters are reported on a town report and funds are due to the village, the town invoice will instruct …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programContract Advisory No. 12
… The e-Documents system will also be used to electronically sign contracts submitted via the Gateway when those contracts … created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether … be found on the SFS Secure site. … Electronic Contracting with Grants Gateway Transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Comptroller DiNapoli Releases Audits
… United recover the $991,357 in overpayments and refund the state. Find out how your government money is spent …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… oversight of the Long Island Power Authority (LIPA) after a report by his office found that previous reforms have not … regarding the cost and reliability of electric service on Long Island have driven repeated reform efforts by the … Long Island office of the Department of Public Service (DPS), it was only given certain review and recommendation …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from the … discount the price of drugs sold to eligible health care providers. The Medicaid program benefits when these providers … Program. The Department developed its own 340B provider list, which contained about 200 Medicaid provider ID numbers. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programState Agencies Bulletin No. 1100
… Purpose To inform agencies of the new Earnings Codes to be used by the NYS Department of Civil Service to process imputed income transactions for … New York State Health Insurance Plan (NYSHIP) Effective Date(s) Paychecks dated November 17, 2011 (Institution) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … information on AR adjustments. The type of adjustment that is needed and any system constraints will determine in which module a transaction should be submitted. See the following sections …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview