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Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … as fake or inflated number of dependents or understated income 6,860 $21,597,215 Tax preparer submitted returns with …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will … Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsStandardized Forms – Travel and Conference Expense Management
… information in the following areas: Purpose and dates(s) of the travel – including evidence of any … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . From our homepage, click …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsState Comptroller DiNapoli Releases Municipal Audits
… monitored and the Acceptable Use Policy, which describes what constitutes appropriate and inappropriate use of IT … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Second Quarter
… York City and their major public authorities during the second quarter of 2021. The state and New York City are not … is for refunding purposes. The anticipated sales in the second quarter compare to past planned sales of $6.92 billion … the first quarter of 2021, and $3.68 billion during the second quarter of 2020. The State Comptroller’s office chairs …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-releases-bond-calendar-second-quarterState Agencies Bulletin No. 1970
… in calendar year 2020 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … been sent to all employees with a 2020 uncashed payroll check greater than $19.99. A second outreach letter has been … and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksAccess Controls Over Student Information Systems (2014-MR-1)
… determine if school districts have adequately controlled access to Student Information Systems for the period July 1, 2011 through April 30, 2013. … and medical information. School districts provide SIS access to teachers, administrators, various staff members and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsAnthem Blue Cross – Coordination of Benefits With Medicare
… of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance programs. NYSHIP … with Anthem Blue Cross (Anthem) to administer the Hospital Program of the Empire Plan. The Hospital Program … proper coordination of benefits did not occur. Anthem’s eligibility system was not always updated timely with …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services (OGS) negotiated … New York State agencies use tollfree telephone numbers to disseminate information and allow the public to contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 through … Medicaid members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… Objective To determine if Medicaid made overpayments to providers who reported claims with a PR … to the provider, explaining the reason for any adjustments made to the claim amount. Claim Adjustment Reason Codes … codes on ERAs that detail the reason an adjustment was made to a claim and assign financial responsibility for the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsProblem Gambling Treatment Program
… Key Findings OASAS has not conducted a comprehensive needs assessment or social impact study to identify the number or … efforts. Key Recommendations Conduct a comprehensive needs assessment and social impact study for problem gambling. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for … of the VFC Program. The CDC purchases vaccines from drug manufacturers at a discount and distributes the vaccines … in Medicaid, the Medicaid program pays the vaccine administration fee. Key Findings Auditors identified $32.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesSUNY Bulletin No. SU-271
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2017 one-time … Lump Sum payment and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: School District Auditing – Internal Auditor
… the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares … report directly to the board. Hiring an internal auditor You must hire an internal auditor unless your district has: … that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorUnified Court System Bulletin No. UCS-147
… of the SOS increase. Affected Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Background Chapter 276 … authorize the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) 4/2/09 - … report will be sorted by DeptID and then by employee name in alphabetical order. Fields on the report include EmplID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… of the SOS increase. Affected Employees Eligible employees in Bargaining Units SY, DR, F8 and 87 Background Chapter 276 … the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) Effective … report will be sorted by DeptID and then by employee name in alphabetical order. Fields on the report include EmplID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleState Agencies Bulletin No. 1353
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014