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Certification for Individuals Engaged in Certain Professions (RS2414)
To certify attorneys, physicians, engineers, architects, accountants or auditors hired on or after April 1, 2008, NYSLRS employers use form RS2414 for each one.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2414.pdfUtilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19)
To determine the extent of implementation of the one recommendation included in our initial report, Utilization of the Arch Street Yard and Shop Facility ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f19.pdfAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… other problems that can result in public health threats, property damage or inconvenience for residents and … with water. It is paid for primarily from fees and property taxes. In addition, water authorities and private … contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingState Agencies Bulletin No. 468
… processed by OSC. These codes do not adjust gross or net pay. The codes are for Social Security and Medicare Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business … January 1, 2022, the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt from PBT include sales to federal, state, and local …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCalculating Days Worked – Enhanced Reporting
… have employees who may work 12 months or ten months a year. Full-time, 12-month employees should be reported in the … evenly divided based on the pay periods within the school year. Since the salary is being evenly divided per pay period … employee works full-time during the ten-month school year and her salary is paid in the same amount each pay …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedOversight of Critical Foster Care Program Requirements
… its vital mission. Other Related Audit/Report of Interest New York City Administration for Children’s Services: …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… corporate efforts to meet the challenges of climate change. “Climate risk is one of the greatest threats to our … publicly held companies to plan ahead and address climate change now. The companies that have agreed to take steps to … by the United Nations Intergovernmental Panel on Climate Change . The IPCC has estimated that a 55 percent reduction …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futurePrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For … York. PFLL provides preschool special education services to children with learning disabilities who are between three …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualSchuyler County – Treasurer’s Office (2014M-186)
… was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, 2013. … Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s … County’s money and responsible for maintaining an accurate accounting of all receipts and disbursements. The County had …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in overstated expenses that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… The office has taken actions to comply with the federal requirements for securing directory data. Auditors … to current practices at the office and modifications of federal reporting requirements. Queens County District … aid. … The office has taken actions to comply with the federal requirements for securing directory data Auditors …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of … work with the Nassau County District Attorney and the New York State Department of Financial Services. On December …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member … Key Finding Empire officials made considerable progress in implementing the recommendations we made in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughUnity House of Troy – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). Our audit covered the calendar year ended December 31, 2012. Background Unity is an … reported costs must comply with RCM requirements. For the calendar year ended December 31, 2012, Unity reported … education programs it operated. Key Findings For the calendar year ended December 31, 2012, Unity claimed $404,952 …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) … System is secure, operating effectively, and available to continue critical processing in the event of a disaster or …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsUncollected Penalties
… penalized establishments went out of business resulting in the withdrawal and write off over $3.5 million of accounts …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penalties