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Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions

… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … services provided in the home, medical offices, clinics, and other freestanding sites. They can be classified into … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and home health …

https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatient

Selected Aspects of Discretionary Spending

… Purpose To determine whether the New York State Thruway Authority's discretionary spending … The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0

State Agencies Bulletin No. 275

… agencies of a decrease in New York City resident taxes and a decrease in the New York City supplemental tax rate. … live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for payment in PaySR are eligible for the supplemental tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-city

Non-Emergency Patient Transportation Services (Follow-Up)

… Purpose To determine the extent of implementation of the seven … livery/taxi, ambulette, and ambulance transportation to patients who require non-emergency transportation for …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-follow

License Fee Revenues (Follow-Up)

… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-follow

Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions

… for inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), … day of admission. For instance, Medicaid paid $153,329 on a claim with hospital charges totaling $9,685 for a … inpatient admissions, we estimate that Medicaid could have saved as much as $31.1 million. Key Recommendations …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissions

IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund pursuant to … (language) bill(s). 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the SFS Program. 36330 Appropriated Transfers FROM Other Funds Used to record transfers from another fund pursuant to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

Public Safety – 2021 Financial Condition Report

… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … of the Senate receive 90 days’ notice of any closure(s). Raising the Age of Criminal Responsibility to 18 … When confinement is ordered, 16- and 17-year-olds are now housed in specialized youth facilities operated by the …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-safety

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements report aggregate data for the State, distinguishing between the governmental … resources measurement focus and the accrual basis of accounting, as are the Enterprise Funds, Component Units and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

Sackets Harbor Central School District - Information Technology (2019M-208)

… report - pdf] Audit Objective Determine whether the District’s network was adequately secure to protect the … management system (SMS) against unauthorized use, access and loss. Key Findings District officials did not: Establish written procedures for password management, wireless security, remote access and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

State Agencies Bulletin No. 1823

… the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … to receive the April 2020 Longevity Payment: Active on the appropriate payment effective date; and In a BU02, … Employees who otherwise qualify but are not Active on the appropriate payment effective date, become eligible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employees

Town of Mayfield - Town Clerk (2016M-29)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Akron Fire Department – Financial Activities (2014M-196)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department … April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The … chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

Sauquoit Valley Central School District - Procurement (2019M-228)

… District officials ensured that competition was sought for the purchase of goods and services not subject to … the District procurement policy. Key Recommendations Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain verbal and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

Town of Cornwall – Financial Condition (2014M-123)

… of our audit was to review the Town’s financial condition for the period January 1, 2011 through December 31, 2013. … The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $11 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Town of Coeymans – Financial Condition (2015M-184)

… as amended to date; estimated fund balance, with a breakdown of the amounts appropriated, unappropriated and …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

VI.3.B Budget Transfers Within a Business Unit – VI. Budgets

… Each budget entry in the Budget Transfer Component must have a zero net financial impact across all budget lines. The … amounts. The following documents provide guidance on determining the proper budget entry type to use. … Movement Flowchart For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unit

City of Mount Vernon – Budget Review (B21-6-3)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3