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Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … drug program costs more than $2 billion annually. In accordance with the contract, CVS Health was required to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceWhat is a Public Authority?
… others rely on State appropriations to fund operations. In addition, most authorities are authorized to issue … will provide more information on authority operations. In addition, the State Comptroller is granted discretion to …
https://www.osc.ny.gov/public-authorities/what-public-authorityCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of Audit The purpose of our audit was to examine the City’s internal controls over cash receipts for the period January … 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … 31, 2012, City Departments other than the Treasurer’s office collected and reported cash amounting to $3.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102State Agencies Bulletin No. 1387
… Purpose To inform agencies of the list of active position pools and the crosswalk between the … will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialHampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the … received from the vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the … comply with SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… extent of implementation of the four recommendations made in our audit report, Medicaid Payments for Medicare Part A … made overpayments for recipients who were also enrolled in Medicare Part A. Medicare Part A provides supplementary medical insurance for inpatient care in hospitals, post-hospital nursing home care, hospice, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $4,836 from St. Peter’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $6,231 from Mount Sinai for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: … a number of agencies, the city now anticipates a FY 2023 surplus of $2.2 billion, $1.5 billion more than it had …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetEarly Education Center – Compliance With the Reimbursable Cost Manual
… Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background The Center, for-profit organization located in Highland, New York, provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 864
… Purpose To provide agencies with instructions for the review of employees with Earned Income Credit (EIC) for the current tax year (2008) and to provide the requirements for tax year 2009. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentService-Disabled Veteran-Owned Business Program Implementation
… Purpose To determine the extent of progress that the Office of … Veterans’ Business Development (Division) within OGS to oversee the State’s SDVOB Program (Program) and to certify …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationExamination of Outstanding Premiums
The objectives of our examination were to determine i the extent to which the New York State Insurance Fund NYSIF participates in the Statewide Offset Progr
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiums2015 Year End Report
… by claimants and medical providers claims during the pe …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-report