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XIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a State-issued check resulting from … the expenditure will initiate the process. This may occur when an employee receives a State-issued check that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period January 1, 2015 through July 31, 2019. About the Program Hospice is a coordinated program of home and/or inpatient care that … services, hospice providers are responsible for developing a comprehensive plan of care and coordinating care and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… public, the environment, and the companies involved. We need to know what companies are doing to safeguard against … liabilities for the companies. As trustee of the state pension fund, I am concerned that future liability claims may harm the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… and leave many unable to pay their mortgages and property taxes. New York State’s revenue shortfall is …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19State Agencies Bulletin No. 271
… position change with a reason of change line). *If OSC disables the OK to Pay on the Retro Pay Review and … employee was placed on a retroactive leave without pay and does not have any earnings in the pay period from which to … Summary panel will not reflect the amount of the earnings. If the auditor determines that the OK to Pay should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationNassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… operating expenditures totaled $80,477. Key Findings The by-laws provide limited guidance pertaining to issuing … there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, … timeframe in which collections are to be deposited after being received. Ensure that the Treasurer issues receipts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09State Comptroller DiNapoli Releases School Audits
… School District , Malone Central School District and the Marathon Central School District . "In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … claims rather than the entire board as required by law. All 100 claims reviewed by auditors, totaling $1,517,352, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsGouverneur Central School District – Financial Management (2016M-351)
… of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… of the court’s fees for years,” DiNapoli said. “This was a crime that was easily prevented. Checks and balances are a … of good government, no matter how small the office. I thank Acting District Attorney Patrick Swanson and his … DiNapoli’s audit and investigation found the $63,636 cash shortage while examining justice court records. Further …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, cannot be identified to only a … … Indirect costs are costs for activities that benefit more than one program or objective and therefore cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … reserve plan states that the district will reduce surplus fund balance as recommended by Comptroller DiNapoli’s … accurately allocated personnel costs between district and state grant activities Auditors found total personnel costs …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides … by health care providers. Medical/surgical benefits cover a range of services, including physician-administered drugs, … Enhance controls designed to prevent services from being paid at rates above provider-contracted rates. … To …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLong Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50IX.7.D Cost Allocation – IX. Federal Grants
… these records if the type of expenditure being allocated can reasonably be assignable to such cost objective in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… released today by State Comptroller Thomas P. DiNapoli. “New York’s MWBE program is vitally important to help level the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesState Agencies Bulletin No. 1241
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… and the Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are … performance has steadily deteriorated and the MTA should do more to fix the underlying causes many of which are …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 88-45
… corporations are not authorized by the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent authorized by that statute. You state that a … the bank would agree to make funds available to the county up to a predetermined amount. The county would be permitted …
https://www.osc.ny.gov/legal-opinions/opinion-88-45