Search
Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango … District overestimated expenditures by almost $1.8 million during the same period. Between the fiscal years ended 2010 … raising more real property taxes than necessary. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Property Tax Freeze Credit
… and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi. The audit … York State's Medicaid program. The Department's Medicaid Dental Policy and Procedure Code Manual describes the … Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ or …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal … cost of Town activities in 2012 were approximately $313 million. Key Findings The Town is experiencing fiscal stress … fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at the end of fiscal year 2007 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Department of Transportation Bulletin No. DOT-39
Department of Transportation Bulletin No DOT39
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/schools/2015/buffalo.pdf Since taking …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… conditions regarding eligibility for accruing leave or the payment for unused leave. Moreover, there is a lack of … with respect to the accrual and use of leave time and the payment for unused leave at separation from service. Design …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Florida – Town Clerk Operations (2012M-215)
… governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215State Agencies Bulletin No. 1808
The purpose of this bulletin is to inform agencies of the content information for the 2019 Form W2
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019City of Troy – Budget Review (B19-5-8)
… debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant … increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a … financial impact in the event that the City’s one expired CBA is settled in 2020. The City Council should be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Department of Transportation Bulletin No. DOT-35
… overtime. Tax Information The SHL payment is supplemental taxable income will be included in the employee’s taxable gross and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… expenditures to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care services for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentXI-A.1.A Separation of Duties – XI-A. Purchasing
… According to the Standards for Internal Control in New York State Government , separation of duties is a basic … these key functions helps ensure the agency orders what it needs, gets what was ordered, and only pays for the correct goods for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency … processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement to the … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan … to the Medicaid claims payment system, and if it did not, determine the corresponding Medicaid overpayments. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-health