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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… a population of approximately 400 residents. In July 2010, voters in the Village presented a petition to the Village Board calling for a public referendum … if the Village had employee bonding and whether the Town can submit a claim to recover all, or a portion of the loss. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Accounts Payable Advisory No. 30
… Units must charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, … posted in the SFS since April 1, 2013 involving a Claim, Award, Judgment or Settlement (excluding those …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Comptroller DiNapoli Releases School District Audits
… payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not … online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… purpose of our audit was to review the accounting records and internal controls of the District for the period January … to February 26, 2013. Background The Steuben County Soil and Water Conservation District is one of 58 such Districts … in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling inmate hospital … New York State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate inpatient services. Counties also …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… that the Treasurer meets all the requirements of a Library officer, including filing an oath of office, being …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… The state Department of Health (DOH) allowed more than $1.5 billion in improper Medicaid payments over the course of several years due to … providers, according to three reports released today by State Comptroller Thomas P. DiNapoli. “Troubling errors like … The state Department of Health allowed more than $15 billion in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the following employee groups. … Effective April 1 1985 an Accidental Death Benefit Program was instituted for the following employee groups …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitWest Seneca Fire District #6 – Financial Management (2013M-14)
… internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was financed … cards and seek reimbursement from responsible officials for any personal, unauthorized or inappropriate activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… therapy services and prescription drugs that are covered by Medicare. The audit covered the period January 1, 2012 to … to the automated claim information, should have been paid by Medicare, as follows: $18.6 million was paid for physical, … occupational, and speech therapy services provided by licensed therapists. Payments were made on behalf of 6,712 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Attica – Town Clerk (2015M-210)
… duplicate receipts for all transactions where no other form of receipt is available. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Opinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Contract Submission System (CSS)
… Submission System (CSS) to securely submit contracts and contract amendments for prior approval or filing (as … an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account and/or manage application roles, submit one of the …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… business use of a personal vehicle based on the standard mileage allowance established by the Internal Revenue Service … (GSA). By adhering to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements above … these allowances are taxable to the employee. Standard Mileage Rates The following resources contain IRS and GSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-rates2014 Year End Report
… in 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases.The Board processed and approved some … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. However, the majority of these …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … the monthly bank reconciliations and cancelled checks. Do not allow payroll checks to be signed using a signature stamp. Do not allow the bookkeeper access to the District’s bank …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236State Agencies Bulletin No. 1944
… by the State. If these charges were not reimbursed by the officer or employee, agencies must add these costs to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1971
… outside of the entry period should be directed to the DD Returns and Reversals mailbox. The Direct Deposit Form for … in PayServ, agencies should run locked query LQ_DDP_AUDIT_DD_ENTRIES in PS Query as a tool to verify accuracy. When … Additional Locked Query Locked query LQ_DDP_NYSPO_SUPPR_DD_ADVICE has been provided for agency use. This query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.3
… bulletin supersedes Payroll Bulletin No. 1971.2 . Purpose The purpose of this bulletin is to provide step-by-step guidance for Direct Deposit entry … The purpose of this bulletin is to provide stepbystep guidance for Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-query