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State Agencies Bulletin No. 783
… September 1, 1994, the Workers’ Compensation benefit for employees in the Management Confidential bargaining units … is deemed Workers’ Comp-eligible, there are two options: For employees who are not enrolled in the IPP program, … with the reason of WDL (Workers Comp Disability Leave). For employees who are enrolled in the IPP program and who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual … is a privately owned institution located in Syracuse, New York that provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are reimbursed … $1,083,836 in actual and potential APG claim overpayments for unit-based procedures, including rehabilitation services. … Of this amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to provide “safe, convenient, reliable, and … and it incurs indirect or “discretionary costs” that support overall objectives. The audit identified a total of … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 1956
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Comptroller DiNapoli Releases School District Audits
… project. Auditors determined that district officials did not always obtain competitive pricing or obtain alternative … or quotations for project purchases. The board also did not always approve change orders. In addition, monthly financial reporting to the board did not include an itemization of all project costs. Medina …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… fees collected for building permits. Because there is no cap on the amount of fees paid to the Building Inspector, the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… fund budget was $1,259,053. Key Findings The Board did not adequately design, implement, or monitor internal … over the Town’s financial activities. The Supervisor did not provide effective oversight of the work performed by the … that could go undetected and uncorrected. The Board did not conduct an annual audit of the records of officials and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… (Ontario County and Wayne County) District officials did not ensure that their network access controls were secure. Officials did not regularly review network user accounts and permissions to … unnecessary administrator permissions. Officials also did not maintain hardware or software inventory records. In …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132State Comptroller DiNapoli Releases Municipal Audits
… (Nassau County) The village’s check signing process does not comply with village policy and the village treasurer did not maintain control of her electronic signature. In … without her being present. Alternate signatories did not sign in the absence of the treasurer and deputy …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… taking appropriate follow-up actions. The Department did not bill $126,493 in assessable expenses due to its practice of not adjusting its billing to account for amended premiums … forward to subsequent periods and, as of August 2019, had not collected $25,265 that it had billed to insurers. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCity of Yonkers – Budget Review (B20-6-6)
… potentially be over budget by as much as $4 million and police overtime costs could potentially be over budget by as … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring … changes in procedures to reduce firefighting and police overtime expenditures. Pay tax certiorari claims from …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… at the expense of her community. Thanks to our partnership with Acting United States Attorney Antoinette T. Bacon, the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Information … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information … through April 29, 2019. During our initial audit we found, in general, that ITS was monitoring IT services procured from …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
To determine the extent of implementation of the three recommendations made in our initial audit report Medicaid Payments to Medicare Advantage Plan Providers
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followHolley Central School District – Financial Condition (2013M-342
… fund balance to reduce the tax levy, these funds were not needed because the budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342