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Opinion 91-21
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … is entitled to retain fees and commissions received in his or her capacity as administrator of estates. The chief … may voluntarily remit to the county moneys received in that capacity. If the chief fiscal officer waives his or …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Quality of Internal Control Certification
… the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York State … level of detail for two questions. The Division did not list the deficiencies discovered during its annual review of … supporting how the Division determined its reported list of high-risk areas – and one question that called for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationCost Reporting of Programs Operated by Gateway-Longview, Inc.
… 1, 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that … ended June 30, 2011, Gateway received about $68.6 million in revenue from government sources. Key Findings For our … audit period, we disallowed a total of nearly $2.4 million in ineligible costs, including costs lacking required …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incDivision of Housing and Community Renewal Bulletin No. DH-91
… increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the … in NYSTEP. The position will be updated to reflect the change and the automatic performance advance, promotion … earnings will not overlap the effective date of the Pay Change transaction. OSC Actions OSC will process the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-91-april-2018-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-99
… increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the … in NYSTEP. The position will be updated to reflect the change and the automatic performance advance, promotion … earnings will not overlap the effective date of the Pay Change transaction. OSC Actions OSC will process the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-99-april-2019-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-107
… increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the … in NYSTEP. The position will be updated to reflect the change and the automatic performance advance, promotion … earnings will not overlap the effective date of the Pay Change transaction. OSC Actions OSC will process the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-107-april-2020-district-council-37-dc37-performanceYork Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mYork Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of York – Budgeting and Financial Oversight (2014M-181)
… and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic … Conduct an annual audit of the records and reports of all Town officers and employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Operational Training and Medical Assessments of Train Crews
… Induction Training, where they learn how to operate trains in revenue and non-revenue road service, and in yard or terminal service; prepare trains for road service and switch cars in the yards; and learn the components of a train and gain …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsSelected Aspects of Subway Station Safety
… determine if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The Department of Health (DOH) … directly (through eMedNY, its claims processing and payment system) for services rendered to Medicaid recipients. … with Medicaid regulations, when the monthly rental payment limit is reached but the item is still needed, it is …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetCUNY Bulletin No. CU-770
… Dates: Effective in paychecks dated October 5, 2023, for current and lag employees. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changesCapital Planning (Follow-Up)
… condition. Key Finding We found that NFTA has implemented all three recommendations contained in our original audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceFund Financial Data – 2022 Financial Condition Report
… the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year (SFY) … the General Fund balance was $31.7 billion, an increase from the previous year’s balance of $20.3 billion. For SFY … Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataEarly Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … The Center, for-profit organization located in Highland, New York, provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualFund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 … same-day surgical care. To help control costs, certain in-network ASCs have contract provisions that require all …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory