Search
DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… budget planning is vital to the fiscal health of our localities,” said DiNapoli. “The tax cap and our state’s continued slow economic recovery underscore the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice Services (Division) adequately monitors … report to the Division include data, such as the number of incident(s) reported, date of the incident(s), bias … 1, 2010 through December 31, 2013. This audit does not address whether each police agency accurately reports hate …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingCity of Yonkers – Budget Review (B17-6-11)
… certiorari settlements in the 2017-18 fiscal year. Social Security tax payments are underestimated by approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected M/WBE Purchases by Various Facilities
… Taking Affirmative Action to Improve New York State’s MWBE Program … To determine whether Department purchases from …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document that … the acquisition and renovation of its building financed at a 20 percent interest rate. We found that the building was …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73School Tax Relief (STAR) Program (2012-MS-6)
… number of exemptions to individuals or entities not eligible to receive them. Our tests of one class of … STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property … New York State does not aggressively partner with other states to identify individuals who improperly claim a STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents since he …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … financial duties so that no one person controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper Board-approved rates and for …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… from January 2016 to December 2020. About the Program The New York State Medicaid program, administered by the Department … and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… with UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion of this plan. From January 1, 2014 through December 31, 2019, United processed and paid over $16.6 billion in … and Accounting System (NYBEAS). Civil Service sends United daily files of NYBEAS eligibility changes and United …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… claim for the corrected amount. If the original invoice does not sufficiently itemize the goods purchased or services …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsState Agencies Bulletin No. 1808
… to inform agencies of the content information for the 2019 Form W-2. Affected Employees All employees who received a Form W-2 …
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)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … revenue, such as fund balance, in the 2020-21 budget. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Compliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsVillage of Monticello – Board Oversight (2013M-226)
… Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees … to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding … monitor financial operations of the Village. Require the Treasurer to ensure all accounting records are up-to-date and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226