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Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the … The records must include information such as the pertinent medical history for each visit; notes regarding the patient’s … authorities. Key Findings Frequently, Dr. Ahmad’s medical records did not meet the minimum standards to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearOther Bulletin No. 71
… Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS payment should be the same as the appointment effective date. The LLS payment amount should be … calculation of any overtime earned on or after the date of appointment. Therefore, the agency must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilOpinion 2002-1
… Mandatory (content of proposition to establish a service award program for volunteer firefighters); (need for when amending a service award program for volunteer firefighters) VOLUNTEER FIREFIGHTERS -- Service Award Programs (content of proposition to establish); …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… to official misconduct following their March arrests for using fire district resources to support the former chief … guilty in Hurley Town Court, were initially charged for abusing their authority and costing the district over … plants along and used a fire district vehicle to travel for the business. VanValkenburgh, who also worked for …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeSUNY Bulletin No. SU-59
… Purpose To notify campuses of the new processing procedures for bi-weekly employees who are part-time. Affected Employees … This change in procedure will enable agencies and OSC to determine if an employee who works in more than one agency … To notify campuses of the new processing procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
State Comptroller DiNapoli announced the arrest of Michelle Asquith the former Town of Poestenkill administrative assistant for allegedly stealing more than $3000 in town funds over a fouryear period
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andState Agencies Bulletin No. 1037
… to Internal Revenue Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current … of determining tax withholdings. This is because the IRS considers the employee to have had the use and benefit of … allow agencies and OSC to change all existing overpayment records to the new earnings codes. By December 31, 2010, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsOpinion 2006-7
… of methods (1), (2) and (3). (Town Law §198[10-f][a][i], [ii], [iii], [iv]). The above-mentioned provisions of … by towns to or in aid of private entities (see, e.g., 1970 Op Atty Gen [Inf] 174; see also 1980 Opns St Comp No. 80-271, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or she were to purchase bonds to be issued by the district …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… ). About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their … including nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followState Agencies Bulletin No. 1197
… Bulletin do NOT affect Vendors and/or Control Agencies (i.e. DCS, ERS, Unions, etc.). OSC will begin a review of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … fuel inventories. District officials generally agreed with our recommendations and indicated they are in the process of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… determine if a report should be scheduled within a batch. Near real-time reports generally provide financial … greater delay between when a transaction occurred and when it would be reflected in a report. Since the information is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… includes certain opioid medications and counseling and behavioral therapies for people diagnosed with an opioid use … The audit objective was to determine if the Department of Health (Department) had taken sufficient steps to safeguard … – auditors noted 493 of the 18,786 recipients required medical care as a result of opioid or narcotic overdoses that …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followCUNY Bulletin No. CU-441
… Qualified parking is parking provided to employees on or near the business work premises, or parking on or near a location from which employees commute to work by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-program