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Town of Morehouse – Records and Reports (2021M-182)
… not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s … documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations … Recommendations Develop policies and procedures to ensure that accounting records are properly maintained. File annual …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Summit – Town Clerk (2024M-51)
… properly recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected … Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days after …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Village of Nelsonville – Financial Operations (2012M-242)
… Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by an … $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its … reports of the Clerk-Treasurer on an annual basis. Ensure that the Clerk-Treasurer reconciles all the bank accounts …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingSelected Aspects of the Pay for Success Program
… and Community Supervision (DOCCS) and the New York State Department of Labor (DOL), in collaboration with … eligible inmates are randomly selected to be referred by parole officers to the employment services provided by the … number of inmates randomly selected and not referred by parole staff to the employment services provided by CEO upon …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programImproper Payments for Brand Name Drugs (Follow-Up)
… in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62 … dosage form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followXII.6.O Paying Retainage – XII. Expenditures
… Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage of contractual payments until … Process and Document Preparation: COMPLETING A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract … processing the voucher, the Business Unit should refer to the appropriate purchase order in two lines: one to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageOpinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of … reserve fund established by a school district public library is subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
To determine the extent of implementation of the eight recommendations included in our initial audit report UnitedHealthcare Insurance Company of New York Overpayments for PhysicianAdministered Drugs Report 2021S32
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDepartment of Transportation Bulletin No. DOT-42
… instructions for processing the 2023 Call-Out Response Payment. Affected Employees Employees of the Department of … Association (CSEA), provides for a call-out response payment to eligible employees at the end of the season. Effective Dates Payment may be made beginning in Pay Period 5L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023Department of Transportation Bulletin No. DOT-44
… as follows: Responds To Receives 75% calls $400 85% calls $525 95% calls $825 Agency Actions: To pay the 2024 Call-Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Medicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… 1, 2021. IB-Dual offers a special (lower) MMC and HARP premium rate for certain Medicaid recipients who enroll in … identified over $194.1 million in excessive MMC and HARP premium payments, as follows: Over $190.6 million was paid on … MMC or HARP plan and provided FFS coverage. The excessive premium payments occurred because the Department chose not to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamDepartment of Transportation Bulletin No. DOT-40
… Department of Transportation Bulletin No DOT40 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6About Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as … NYSLRS members in most retirement plans can retire as early as age 55 however your …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsMedicaid Program – Overpayments for Medicare Part C Claims
… copayments, and coinsurance, as follows. Medicaid pays 100% of the deductibles. Medicaid pays 100% of the copayments and coinsurance on inpatient claims, … ambulance and psychology services, for which Medicaid pays 100%. When Plans deny a claim or pay a different amount than …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal … included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and certain expenses claimed on Starting Point’s CFRs for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manual