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Conservation Fund – Sources and Uses of Funds
… whether Conservation Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are … source of revenue is the sale of licenses to sportsmen for hunting, fishing, and trapping. Environmental … and also reports to the Governor and Legislature. For the three State fiscal years 2009-2010 through 2011-2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Real Estate Portfolio
… Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those … and determined the need to either hold or dispose of properties, and whether it has disposed of real property on terms beneficial to the State. The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Purpose To determine whether the Department of Health's eMedNY system … identified about $2 million in overpayments resulting from: Claims billed with information from other health … for dental services that should have been covered by a managed care plan, which caused $336,780 in overpayments; …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Churchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides special education …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualDisposal of Electronic Devices
… disclosed. One way information can be compromised is through careless disposal or re-use of electronic devices. …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … time, space, units of service or percentage of funding. To avoid any potential misunderstanding, each grant contract … provides services funded by a variety of sources (i.e., federal, state, local government or private) indirect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Statement on State Budget Extender
… it must be done to avoid any disruptions, there may be a delay and employees on the institutional payroll should watch …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented information technology (IT) …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… totaled almost $1.6 billion, up $235 million from November of last year. Collections for the month were also notably … levels, up 9.2% (or $133 million) from November of 2019. “As has been the case the past several months, … DiNapoli said. “Although the bulk of holiday spending is expected to be reflected in December collections, November …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… – Regular are salaries paid to State employees who are in annual salaried positions. SFS Account Title Description … – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 Regular Employee – … to regular employees are required to wear a uniform in the performance of their duties. 50105 Regular Employee – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceManagement of Invasive Species (Follow-Up)
… signage at public boat launches), and is responsible for implementing and maintaining a statewide, coordinated … its ability to mitigate the spread of invasive species. For example, the Department did not consistently apply or …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Protection Agency’s State Average Annual Emissions Trend report showed estimated total emissions in New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… and loss. Officials did not: Establish written procedures for granting, changing or disabling network user accounts or … Recommendations Develop and implement written procedures for granting, changing and disabling user access. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyWhitesboro Central School District – Separation Payments (2020M-146)
… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Wyoming Central School District – Professional Services (2020M-152)
… providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s … $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations from the procurement policy for unique situations or extenuating circumstances are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152State Comptroller DiNapoli Statement on Impact of a Late State Budget
… “The economic effects of the pandemic on the state’s finances are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New Yorkers are …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetSchool District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Accounts Payable Advisory No. 71
… Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form … 1099-MISC. OSC populated 1099-MISC and 1099-NEC forms for tax year 2020 using the withholding data provided by … the SFS will contact Bulkload agencies to discuss a plan for transitioning their systems to send SFS the new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar … (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow