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Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About the Program The New York State Health Insurance … coverage. Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the … pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followAccounts Payable Advisory No. 55
… Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Village of Remsen Audit Follow Up – 2020M-119-F
… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … recommendations were implemented. The Board was unable to provide a reasonable explanation for taking no corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fState Agencies Bulletin No. 316
… or deceased who have not had a paycheck for three pay periods. Effective Date Administration checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXVI.3.G Legal Compliance – XVI. Financial Reporting
… of legal and contractual provisions that could have a material impact on the combined financial statements. Where … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 … GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… guidance for when a project is needed. The following table explains if a scenario requires the creation of a … project creation) Guide to Financial Operations REV. 02/01/2022 … In accordance with the Project Definition the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededXV.9 Revenue Classifications – XV. End of Year
… entries must be received no later than the date identified in the Office of Operations Events and Deadlines Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsVendor File Advisory No. 12
… Guidance: Effective July 1, 2022, the Vendor Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationIX.6.A Drawdown Overview – IX. Federal Grants
… online federal financial management systems developed and provided by the federal government. In some cases, draws …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewSidney Memorial Public Library – Cash Disbursements (2014M-252)
… audit was to examine the Library’s financial operations for the period July 1, 2012 through June 30, 2014. Background … an elected seven-member Board of Directors. Expenditures for the 2013-14 fiscal year totaled approximately $600,000. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Town of Ancram - Financial and Capital Planning (2019M-135)
… manage the Town’s finances. Key Findings The Board did not: Develop comprehensive multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… officials could have presented the capital project to the voters in a more transparent manner. The Board did not approve change … Present the capital project plan transparently to voters. Properly approve all change orders and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct … and indicated they have initiated or planned to initiate corrective action. … Determine whether Pittsford …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129IX.9.B Transfers to Other Funds – IX. Federal Grants
… receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsSeminars for Local Officials
… We understand that balancing your role as a local government official with your home and work lives is … that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be … different topics. See below for more information on how to request training near you. … OSCs Local Official Training …
https://www.osc.ny.gov/local-government/academy/seminars-local-officials