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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimAccess Controls Over Selected Critical Systems (Follow-Up)
… the implementation of the two recommendations included in our original audit report, Access Controls Over Selected … of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … were able to perform. Key Findings OCFS has made progress in correcting the problems we identified in our initial …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programMilford Central School District – Fund Balance Management (2022M-94)
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … the statutory limit by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… be provided and paid related claims that lack sufficient detail. Paid claims exceeded the authorized purchase order by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughOther Bulletin No. 63
… as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … Entry Interface (NPAY502) using the Earnings Code AJR, ARC, or ARO : Earnings Begin Date: The first date included … The last date included in the adjustment Earn Code: AJR, ARC or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesState Agencies Bulletin No. 2026
… Actions Per Payroll Bulletin 1374 , the Deduction Priority Schedule is used to determine the order in which deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Purpose To determine if BlueCross BlueShield's (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made … To determine if BlueCross BlueShields Empires payments to Saratoga Hospital Saratoga for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEarnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the pandemic remains severe. One key measure is the total … A year after the first case of COVID19 was reported in New York State the …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… complete report - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The … Determine whether the Middletown No 1 Fire District District Treasurer filed …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Accounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingPort Jervis City School District – Financial Condition (2022M-152)
… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … BlueShields Empires payments to Mary Imogene Bassett Hospital Bassett for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… must ensure the information entered into the Credit Card Supplier’s system is accurate and relevant. This … as it appears on the State’s payroll file. The “Employee ID” field associated with the cardholder or driver profile … please contact the Bureau of State Expenditures’ Credit Card Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsLocal Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller … by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. The …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state