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North Greenbush Common School District – Claims Auditing (2022M-112)
… North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, … District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims … dated. Seven claims totaling $201,609 showed no evidence of audit and approval. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andDebt – 2022 Financial Condition Report
… Investors Service; and AA+ by Standard & Poor’s (S&P) Rating Services. These ratings are one to two steps below the … to meet the financial commitments of its obligations. The rating agencies have previously cited issuing additional debt … factor that may lead to a downgrade of the State’s credit rating. … The debt burden of a governmental entity creates …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtSomers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followOpinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d 253, 401 NYS2d 173). Also, with certain … to requiring the towns to impose and collect additional town taxes without Legislative authority. Further, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-93-13United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient … and physician office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. For purposes of this report, these programs are collectively referred to … served about 415 students. The New York City Department of Education (DoE) refers students to NYCCD based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1066
… Purpose To inform agencies of an automatic rate change in the biweekly fee schedule for certain parking rates as … Covered 21.93 22.93 Covered Reserved 43.86 45.86 Grand Street Carpool 6.98 7.73 Empire State Plaza Carpool 5.48 5.73 … mailbox. … To inform agencies of an automatic rate change in the biweekly fee schedule for certain parking rates as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1066-automatic-rate-change-ogs-parkingOpinion 96-4
… of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 96-3
… -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not an … the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 2001-12
… This opinion represents the views of the Office of the State … LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … its "employees" in any civil action or proceeding arising out of any alleged act or omission which occurred or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Selected 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 lodging, meals, car rentals, … allowable rates in 24 instances, allowing a total of $2,258 to be spent in excess of federal per diem lodging …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Agencies Bulletin No. 2032
… agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2022-2023 is $18,233.00. Affected Employees … of TRS Plan Type 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitXIX.6.D Reporting – XIX. Project Costing (PCIP)
… budget, full project cost, and breakdown by federal funds and state funds, if a single Project ID is used. NYGR0210 – Spending … have two sections: Grant: Tracks and reports the federal funds related to the grant. Non-Federal: Tracks and reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDebt – 2023 Financial Condition Report
… New York State had the second highest debt burden in 2021, behind only California. It was sixth highest among all states … State-Supported debt outstanding is projected to grow from $55.9 to $86.5 billion over the next five years, an … 2020- 21 and 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The State …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … of one Office employee whose expenses exceeded $100,000. In total, we examined $121,697 in travel costs associated with this one employee. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … increased for the Cuomo Bridge, those paying through the mail and drivers from out-of-state, and again in January 2022 … of cashless tolling and problems with Tolls by Mail (TBM) system. The Thruway’s implementation of cashless …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionState Agencies Bulletin No. 2116
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2023. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire