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XVI.3.K Interim Reporting – XVI. Financial Reporting
… Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare certain … Financial Statements - Section 8 of the State Finance Law requires the preparation of a Combined Balance Sheet and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… NFP and the State. For the NFP, financial strain is placed on their limited resources. For the State, there are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims … plan for NYSHIP, serving about 1.1 million members. The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance Company of New York (United) to …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesLowville Academy and Central School District - Claims Audit Process (2019M-154)
… claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not … purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of … Key Recommendations Ensure that the claims auditor is not directly involved in the purchasing function. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). We … and $557 in unsupported agency administration expenses for rent and supplies. Key Recommendations To SED : Review the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were allowable, properly … information, including costs, that CDG reports to SED on its annual CFR. To be eligible for reimbursement, reported … 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special Class – over 2.5 hours per …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualOversight of Industrial Hemp
… sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more than 0.3 percent. The federal … of agriculture to grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the … pre-growing inspections and for sampling plants to test THC levels before harvested industrial hemp enters the supply …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempTravel Advisory No. 18
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTravel Advisory No. 16
… for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, … attachment to include a new business purpose: Deployment: Travel required for emergency responses due to snow storms, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Objective To determine if Medicaid made improper Medicare premium payments on behalf … buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for … for Buy-in Program coverage on behalf of individuals who do not have a benefit eligibility period established in the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesCity of Amsterdam – Budget Review (B20-5-8)
… purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, $512,675 for the sewer fund and $763,844 for the … budget includes estimated revenues for Federal aid, State funding for Aid and Incentives for Municipalities, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Liverpool Central School District – Information Technology Assets (2020M-59)
… Determine whether the District effectively managed hardware and software inventory to ensure that information … District officials did not maintain complete and accurate hardware or software inventory records and did not perform … necessary detail for recording IT purchases and tracking hardware assets. Maintain a complete, comprehensive software …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62City of Syracuse – Water System Cybersecurity (2019M-173)
… Officials did not establish a process for staying current on water system cybersecurity threats. The City did not have … a timely manner. Establish a process for staying current on water system cybersecurity threats. Ensure that all IT services are provided based on a formal service level agreement. City officials generally …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173CUNY Bulletin No. CU-661
… The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP HMO Health Insurance. Affected Employees CUNY employees with HIP HMO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately monitors … billions of dollars in investments since 2013 intended to stimulate job creation and economic growth in high-tech … total job commitments, it is unclear whether such goals will be met, given that much work remains to yield the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsState Agencies Bulletin No. 2249
… in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1334
… agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. … tax table with the rates prescribed in publication NYS-50-T-Y (Yonkers Withholding Tax Tables and Methods) found …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-change