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Assessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19)
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19.pdfEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2020-21, DEC All Funds spending totaled $991.8 million, a decrease of $251.3 million (20.2 percent) from SFY 2019-20 due to COVID-19 related …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureII.4.B Basis of Accounting – II. New York State Financial Accounting
… and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most … Under GAAP, the accrual basis of accounting shall be used for the government-wide financial statements, proprietary … and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOpinion 90-45
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of Public Works and the Public Works Committee [have recommended that standardization] will thus result in … on the propriety of the specific proposed resolution, we have enclosed for your reference a copy of 1958 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-45JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2125
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2196
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicState Agencies Bulletin No. 2196.1
… This Bulletin Supersedes Payroll Bulletin No. 2196 Purpose: The purpose of this bulletin is to inform agencies of the new … Pay Periods 20L. Using this population, a lookback was conducted to determine if employees met the eligibility … result is the employee's base pay. Apply the appropriate percentage increase for the promotion to the base pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… a similar upgrade by Moody’s Investors Service, is the latest indication of that improvement. While further steps to … a similar upgrade by Moodys Investors Service is the latest indication of that improvement …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationState Agencies Bulletin No. 503
… This provision applies to any eligible PEF employee who is promoted to another PEF position or to a position represented by any other bargaining unit that is subject to Section 130 and Section 131.2a of Civil Service … not apply when an employee from another bargaining unit is promoted to a PEF position. Procedure for Calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … for 282 individuals identified as deceased. According to CMS, improper premium payments beyond two months for reasons …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for … for the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179DiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… a racial equity audit analyzing the company’s impacts on civil rights, equity, diversity and inclusion, and the … review of the company’s policies and practices on civil rights, equity, diversity and inclusion, and how they … threaten the bottom line. About the New York State Common Retirement Fund The New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsTown of Hume – Financial Management (2014M-333)
… $1.1 million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Overpayments of Claims for Selected Professional Services (Follow-Up) (2013-F-14), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f14-response.pdfThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED) guidelines, including the … a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… issued on April 10, 2018, examined whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at Mitchell-Lama housing developments. While surcharges were generally … most recent match was for 2012. Further, the Private Housing Finance Law states that tenants whose income exceeds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followAmerican Academy of Pediatrics, District II
… related to charges for Continuing Medical Education (CME) credits, program materials, hotel expenses, fringe …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTown of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2013 through March 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … eMedNY did not properly factor Medicare coverage or a lower level of care into the payment; $682,022 in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014