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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… including the ACIDA CFO and Director, and the County Planner. However, there were no written job duties for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOverpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsFocus on Identity Theft
… or have heard about someone whose personal information was stolen to file false unemployment claims or credit card … be devastating for victims, ranging from having to rebuild a ruined credit history to having trouble renting an apartment or buying a home, obtaining a tax benefit or receiving a loan. …
https://www.osc.ny.gov/reports/focus-identity-theftTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryOther Bulletin No. 67
… 2023 SCF CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees … State University Construction Fund and CSEA which provides for a salary increase of three percent (3.00%) for fiscal year 2023-2024 for all eligible employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorSUNY Bulletin No. SU-271
… Lump Sum payment for MC BU13 employees to be distributed at the discretion of the campus president. Effective Date(s) … income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… with third-party insurers prior to billing Medicaid for services. After processing a claim from a provider, the … Group codes include PR (patient responsibility) and CO (contractual obligation). CARC 45 occurs when the charge … Medicaid members with Medicare and/or other third-party insurance must accurately reflect payments, adjustments …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsReporting and Utilization of Bias Incident Data
… is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate Crimes Task … 2012, there were data disparities between individual incident reports and summaries of bias-related crimes …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataState Agencies Bulletin No. 2242
… the end of the Summer Session. A teacher who is appointed only for the Summer Session and is not continuing in the fall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersState Agencies Bulletin No. 2140
… the end of the Summer Session. A teacher who is appointed only for the Summer Session and is not continuing in the fall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… average value for farmland among Northeastern states— only Maine’s value was lower. According to the U.S. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 1986
… Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CD2 Covid-19 OT Over 16HR 2.5 RD2 C16 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 H25 Hospital Duty OT 2.5 RD5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2033
… the end of the Summer Session. A teacher who is appointed only for the Summer Session and is not continuing in the fall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… 200 – Virtual Currencies requires businesses to obtain a license (BitLicense) to engage in virtual currency business … A prior audit, issued in January 2024, found that DFS was not adequately performing its oversight responsibilities … Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2149
… 1328 are used for employees in Teaching and Research Cntr Nurse titles at Stony Brook (Deptid 28058) only. Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2230.1
… agencies with information and procedures regarding the new promotion method of calculating affected employees’ salaries … a graded position and the movement is determined to be a promotion based on comparison of the employee’s hourly rate … Payrolls Comp Rate Code of FEE and BIW Revised Method of Promotion Calculation: If the movement from the CSEA N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2224
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseComptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … expenditures by an average of more than $1 million in each of these years. As a result, the district’s …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1