Search
Comptroller DiNapoli Releases Municipal Audits
… of each claim as required. Auditors also found credit card claims were not always supported with adequate …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … through 2019-20 annual financial reports, state aid claim forms and independent audit reports in a timely manner, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1269
… for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected … vehicle and chauffeur services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1591
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … ethics. Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. … had employee bonding and whether the Town can submit a claim to recover all, or a portion of the loss. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Table of Heirs
A form used, usually in tandem with a Small Estates Affidavit, by surviving blood relatives of a decedent if there was no estate representative appointed by the
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/table-of-heirs.pdfState Comptroller DiNapoli Releases School District Audits
… including the former superintendent of schools and former payroll clerk, were paid more than $95,300 in longevity … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsAccounts Payable Advisory No. 30
… Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, … of claims, awards, judgments or settlement agreements, Business Units must charge the appropriate account code … agreement, payments could be made through the State Payroll System, through the SFS, or both. For payments made …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling … audit of claims before they are paid, ensuring that each claim has sufficient supporting documentation and represents …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of … did not take an oath of office and is being paid through a claim voucher rather than through the payroll system. Without …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 … counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate inpatient services. Counties … to inmates. However, county officials can negotiate rates with hospitals and providers to lower outpatient costs. …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4West Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … grants were properly managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency …
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
… Many of the State’s Medicaid recipients are also enrolled in Medicare. Such individuals are referred to as … Medicaid. Key Findings The audit identified $20.1 million in Medicaid payments for services provided to dual-eligible recipients that, according to the automated claim information, should have been paid by Medicare, as …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Department of Health (DOH) allowed more than $1.5 billion in improper Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to … had approximately 7.3 million recipients and Medicaid claim costs totaled $69.8 billion. The Affordable Care Act …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the three recommendations included in our initial report, Borough of Manhattan Community … CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow2014 Year End Report
… Background The Board administered four sole custody funds in 2014 – the Uninsured Employers Fund, the Special Fund for … If either the Board or our Office rejects a Triad claim, the reimbursement is denied. Triad is then responsible … the claims: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… the disbursements and no one reviews the processed payroll reports prior to disbursement or regularly reviews … District officials also have not adequately restricted online banking access rights to ensure the security of funds … bookkeeper share the same user name and password for the online banking function. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… om/irs-increases-the-standard-mileage-rate-for-business-use-in-2025-key-rate-increases-3-cents-to-70-cents-per-mile … IRS mileage rates under certain circumstances as outlined in collective bargaining agreements. For example, some … amounts for taxable and nontaxable mileage. This results in two expense lines for mileage: One for the standard, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle … Manager, INACTIVEEMPLID_TAXDEFICIENCY, that Agencies can run as the year-end approaches. Agencies must provide written … which the Form W-2 has been issued. OSC Actions OSC will run a query at year end to identify inactive employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impact