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Medicaid Program – Improper Payments for Brand Name Drugs
… necessary prescription and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor who provides … poor recordkeeping and the failure to close inactive clubs. The District did not take action to correct these … procedures for record keeping, closing out inactive clubs and disposing of the related moneys. Ensure the central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomNYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the second quarter of the state fiscal year 2017-2018 was … 2017, with an estimated value of $201.3 billion, according to New York State Comptroller Thomas P. DiNapoli. "I am … has reached the $200 billion milestone, during a quarter in which returns exceeded the strong performance we saw at …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue to … short-term borrowing and patterns of operating deficits, the monitoring system creates an overall fiscal stress score …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesBenefit Eligibility Assessment Process
… are often reversed at Fair Hearings due to insufficient case preparation or inaccurately prepared supporting documents; and The current OTDA administrative codes assigned to closed cases do not adequately describe how … cases. To HRA: Take action to reduce the HRA Fair Hearing case preparation deficiencies noted in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processVillage of Endicott -- Budget Review (B17-4-7)
… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 2162
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background: Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board … five elected members. The District has one school in operation with approximately 600 students and 110 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… for one of the service contracts. These findings are of particular concern because the leases and contracts … relationships with members of the Board or their family or friends. Under these circumstances, it is questionable … that the terms and conditions of the lease agreements are in the School’s best interest. Develop policies and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDiNapoli: State Pension Fund Releases Annual Investment Return
… bonds and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2011, … computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and … Officer, or have an independent public accountant do so. Establish policies and procedures to ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli Orders Divestment of Russia Holdings
… and continued his prohibition of any further investments in them. On March 1, following Russia’s invasion of Ukraine, … announced the Fund would freeze all new investments in Russian companies and review the Fund’s current holdings … investments there and restricting any further investments in Russian companies.” Securities covered by the restriction …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… to Business Units related to the process for correcting payments processed against the wrong purchase order when … System (SFS), Business Units will no longer liquidate payments directly against a contract. Instead, Business Units … order through the voucher process. As a result, correcting payments made against the wrong purchase order when the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… in the Mid-Hudson Valley with a 2.9 percent increase and Long Island with a 1.9 percent increase; Sales tax collections …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsWyoming County Industrial Development Agency – Project Management (2015M-62)
… For our audit period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 … 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. Officials did not … other than governmental and not-for-profit entities will be tenants in the building. If WCIDA is advised that it …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 1864
… processing. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Background The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the District and is … process for cash disbursements for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Information Technology Consultants and Contract Staffing Report 2018S38
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow