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Controls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate … the MDRP and sending rebate invoices to manufacturers. On a weekly basis, the Department extracts fee-for-service …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesOpinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Oversight of Building Construction Site Safety (Follow-Up)
… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… Sheriff’s Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. … Lisa Dillon, 36, of Norwood, paid full restitution of $10,044 and was sentenced to pay an additional $1,000 fine for … audits and investigations have led to more than 140 arrests and more than $37 million in restitutions since 2011. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesState Comptroller DiNapoli Releases State Audits and Examinations
… following audits and examinations have been issued: Office of Temporary and Disability Assistance (OTDA): Wage Subsidy … Joint routinely waived Empire Plan members' required out-of-pocket cost-sharing obligations for services provided. The … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with United HealthCare (United) to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Thomas P. DiNapoli. Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local sales … moderated in the second quarter of 2023 after a strong first quarter growth of 11.3%. In April-June, city … on average. Report Second Quarter Sales Tax Related Report First Quarter Sales Tax Data Regional Table …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterCity of Yonkers – Budget Review (B23-6-6)
… and $698.2 million for the City. The 2023-24 budget is $52.1 million more than the City’s budget for 2022-23, an … settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge … agreements are reached. The City’s contingency reserve is less than 1 percent of the City’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6XI-A.1.A Separation of Duties – XI-A. Purchasing
… This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesX.1 Overview – X. Guide to Vendor/Customer Management
… to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to … a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly … took place between January 1, 2018, and May 21, 2019. “Ms. Brown violated the trust of her community by allegedly …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli: State Tax Revenues $3 Billion Below Last Year
State tax receipts in November were higher than expected by the Division of the Budget DOB but collections through the first eight months of the state fiscal year were $3 billion lower than last year according to the monthly State Cash Report released by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearState Agencies Bulletin No. 1808
… Employees who worked for more than one agency in the same company during the year, for example, State of New York (NYS) … 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Health Care Flex Spending Account and Nontaxable Health Insurance are reported in Box 14 as IRC 125. Taxable Gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019City of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6