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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Rosendale – Financial Operations (2015M-38)
… more than $850,000 in fund balance variances. Monthly bank reconciliations were not performed. The Town could not … variances are investigated and reconciled. Ensure that bank reconciliations, including canceled check images, are …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38CUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … New York and the District Council 37, AFSCME, AFL-CIO for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsOpinion 90-52
… of each member of the board who is present, the clerk is under no statutory duty to record the names of other persons …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Selected Financial Management and Administrative Practices
… Nassau County. Public Administrators are responsible for administering the estates of individuals who die … or willing to administer the estate. They are responsible for collecting, securing, and liquidating each assumed … have been paid, the Public Administrator is responsible for distributing any residual value to estate beneficiaries. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesAccounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General … accounts receivable that state agencies have been unable to collect and have referred to the OAG. During the period …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily covers the … providing transportation services in and around the New York City metropolitan area. It is governed by a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesInfrastructure Inspection and Maintenance
… State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … years – and some not at all. The Corporation’s process for determining Inspection and maintenance priorities is inconsistent, and the basis for decisions is sometimes unclear. In numerous instances, we …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… outpatient services were paid under an all-inclusive reimbursement model. The patient's condition and complexity … Providers used five prohibited combinations of APG reimbursement codes on 6,615 claims which resulted in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… (Division) administers, coordinates, and monitors a statewide program to assist the development of MWBEs in … authorities must file a master goal plan or an update by January 15 of each year. Such plans must also indicate the … MWBEs. In 2013, DED implemented a fully integrated online certification process for submitting both first-time and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programState Agencies Bulletin No. 329
… the employees' paychecks. Agency Actions When entering any of the above deduction codes the Deduction Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageOversight of Persons Convicted of Driving While Intoxicated
… convicted of DWI are monitored by either the Queens District Attorney’s Office or the New York City Department of … violators were not made to the appropriate courts or District Attorneys (DAs), when otherwise required. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedSelected Aspects of Discretionary Spending
… determine whether the State University Construction Fund’s discretionary spending complied with its guidelines and was … the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to accommodate …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAccounts Payable Advisory No. 12
… include letters, special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank … outlined in the Guide to Financial Operations (GFO) . As a result, we have clarified Citibank’s requirements in the … XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldOutstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … on December 1, 2011 found that New York City Department of Buildings (Department) managers did not have effective …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followOpinion 2002-2
… 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … entitlement age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To … such payment. You ask whether a service award program for volunteer firefighters may permit a participant to earn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… insurance program. The audit covered the period from January 1, 2008 through December 13, 2011. Background The New … located in Rockville Centre, New York. For the period from January 1, 2008 through December 13, 2011, the Department … December 13, 2011, NYSHIP overpaid $137,459 for 147 (26 percent) of the 572 selected prescriptions that we tested. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Agencies Bulletin No. 503
… Purpose To provide agencies with the new procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum … of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedOpinion 2007-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4