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Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in … of Health (Department) remind nursing homes of the correct way of coding for standard nursing home days and bed reserve …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… treasurers are adequately accounting for all collections or remitting them to the central treasurers in a timely … to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales … Ensure that student treasurers issue duplicate receipts or use some other method to adequately document the source, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Tuition Assistance Program – LaGuardia Community College
… awards totaling $31.2 million that were paid to the school on behalf of 12,976 students. We reviewed a sample of 60 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeInternal Control System Components
… in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsState Agencies Bulletin No. 2048
… calendar year 2021. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their retirement … used in the calculation of benefits. Each job title at your organization must have a standard work day (SWD) … to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through 6) or as many as …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayHiring Members with the Enhanced Report – Enhanced Reporting
… . Rev. 2/23 … After hiring an employee in Retirement Online employers are able to report salary and service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… provides that when a New York State Senator or Member of Assembly dies in Office, New York State will provide the beneficiary with a … is submitted, the Bureau of State Expenditures will contact OSC’s Bureau of Payroll Services to verify the amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsHicksville Water District – Competitive Quotations (2013M-233)
… in our sample included five purchases made under a State or County contract, and five vendors in which the District … of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the payment voucher or purchase order in our sample. Further, when purchases were …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in … the tax levy increase within the legal tax levy limit, or properly override the tax levy limit prior to adopting the … Consider increasing the appropriations for overtime or ensure that controls are in place to reduce the use of …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… can import more than one Due to State Offset amount to a single expense report. If the total Due to State Offset … Agencies When an employee owes money to the State, he or she must submit a check to the agency to refund the amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lindley – Financial Management (2012M-226)
… did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… The Board also did not develop a long-term financial plan or establish reserves to ensure unexpended surplus funds will be used as this Board intends, or in other ways to benefit taxpayers. The Board did not audit the records and reports of the Supervisor or Town Clerk-Tax Collector. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… to consider historical revenues and expenditures and/or current known needs as they developed the budgets, and the … will be faced with decisions of reducing expenditures or identifying revenues or other financing sources. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background The Village of Scotia is … account is not attributable to current pending cases, and attempt to determine the source of the remaining funds. …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Mount Morris – Justice Court (2013M-152)
… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. … Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected … a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… and did not properly segregate the Court Clerk’s duties or establish compensating controls. Key Recommendations … to ensure that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to … segregation of cash custody and recordkeeping duties or institute compensating controls. … Town of Dunkirk Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information