Search
Opinion 2000 - 13
… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Yaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period January 1, 2012, … The purpose of our audit was to examine the claims auditing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to … consists of five elected members. The District’s general fund budget totaled $234,950 for the 2013 fiscal … the budget development process, the Board did not consider historic trends and develop budgets with these trends in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … cash counts and adding or removing cash from the safe. Review and approve invoices representing the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Middle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … expenditures for 2012 were $3,417,000. Key Findings During the four-year period 2009 through 2012, the Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… Establish realistic revenue and expenditure assumptions in its budget and adjust them accordingly as circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… of the Company consist of a President, Vice-President, Secretary, Treasurer, and three Directors all who are elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time and vacation … with the collective bargaining agreement (CBA) and employee handbook. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Tuition Assistance Program – Metropolitan Learning Institute
… students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP … designed to provide funds for paying tuition costs in New York postsecondary institutions. Schools receiving TAP …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … range of services including, but not limited to, hospital services, office visits, home care, medical equipment, mental health services, and prescription drugs. The State …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsInmate Sentence Calculation and Release Practices
… sentences to ensure accurate and consistent calculation of sentence times in accordance with all laws and regulations. … 70.30, which gives the Department the responsibility for calculating the terms of each inmate’s imprisonment. The … release dates, as well as any credits that reduce their sentence time. The Department held approximately 50,700 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesState Agencies Bulletin No. 1161
… processed Earn Code: D5J Amount: Total adjustment amount – can be negative or positive Control-D Report NPAY729 In order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleCUNY Bulletin No. CU-234
… or correcting payments. Affected Employees Employees who meet the eligibility criteria in Bargaining Units TG , TH , … Compensation on the Ratification Date: Employees who meet the eligibility criteria were on a Paid or Unpaid Leave … Sum Ratification Bonus Payment for full-time employees who meet the eligibility criteria and are Active or on a Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… disenrolled from the Plan, and the Plan was not “at risk” for the provision of medical services during the disenrollment period. (Note: A Plan is not at risk if it did not pay for medical services for a recipient.) … either void their claims for the improperly paid premiums or refund the inappropriate premiums by check. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamState Agencies Bulletin No. 1125
… Purpose To inform agencies of employee Social Security Number restrictions in the National ID field located at Workforce … with the numbers “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number … To inform agencies of employee Social Security Number restrictions in the National ID field located at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1115
… for employees who claim exempt from Federal, State and/or Local tax withholding in 2012. Affected Employees … certificates claiming exempt in 2012 Effective Date(s) Thursday, February 16, 2012 Background According to IRS … new Form W-4 and/or IT-2104-E from all employees appearing on the report. If the employee does provide new forms, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug … program from January 1, 2008 through December 31, 2013. In accordance with the contract, United was required to … 1, 2016, found that United did not remit $1,498,719 in rebate revenue to the Department. We made one …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … $1 million in surcharge revenue that was reported twice for the same week during May 2013, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … for inpatient claims that were either billed at a higher level of care than what was actually provided or were billed with incorrect patient status codes; $590,405 in overpayments for claims billed with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015