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Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Medicaid the secondary. As a secondary payer, rather than pay for the medical service itself, Medicaid can pay a recipient’s Medicare premiums, deductibles, and … effective July 2023 and complete the renewals by December 2025. The objective of our initial audit, issued on September …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for disbursing, …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Instructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. When …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… level through a network of 59 Area Agencies on Aging (AAAs). NYSOFA helps approximately 51,000 elderly New Yorkers … and 2020-21, a total of $5.9 million allocated to 29 AAAs remained unspent as of July 30, 2021. NYSOFA also did … data, nor did it make allocation adjustments for those AAAs that did not spend or need the money they were given …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to … it is not. Address and resolve the incorrect billings. School officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… School District (District) officials sought competition for the purchase of goods and services not subject to … District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not: Seek competition for the services procured from five professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Housing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in … issued on June 6, 2012, found that, although the New York State Legislature had extended the right of preference … found two housing companies in Manhattan (Hamilton House and Clinton Towers) filled vacant apartments with …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followService Credit for Tiers 2 through 6
… refers to any period of time during which you received salary from an employer before the employer elected to … about military service credit, including eligibility and application requirements under the different statutes of law, … leave the payroll, you must make payment within 30 days of notification. Note: If your purchased service brings your …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Accountability for Traffic Ticket Surcharges
… high-volume non-criminal cases from the court system and free the courts to concentrate instead on the more serious … costs – preset based on the type and date of violation – that cannot be waived. However, the Vehicle and Traffic Law … does impose a cap on the total amount of surcharges that can be assessed as a result of any one traffic stop or …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesResponsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … governing boards fulfill their oversight responsibilities is by asking questions related to controls over IT systems …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsAccessibility for People With Disabilities
… Office officials were generally committed to making each site as accessible as possible within the constraints of the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesXII.4.A Vendor Requests for Payment – XII. Expenditures
… processing claims based on either an invoice a vendor uses in its normal course of business, or a vendor certified … of land. Instead, OSC will accept electronic documents in support of payment requests. When processing electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentSubmitting Payments for NYSLRS Members – Enhanced Reporting
… and paperwork without sacrificing accuracy, reliability or security. If you are not set up to pay through ACH, submit a completed Electronic Debit Authorization form with your name, bank, account number and the name of the … be debited. You can mail the form (address is on the form) or complete and scan the form and email it as an attachment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … and Customer Contracts under their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant … Are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process (See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants … 2 - Miscellaneous Receipts/Accounts Receivable Receipts of this Guide. Guide to Financial Operations REV. 2/01/2022 … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project Costing Grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesResponse Planning for Unexpected Events
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, … its three main lines out of Grand Central Terminal in New York City and its departments include Operations and …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… the IRS. When a refund is received on an open award and it relates to a lapsed appropriation, other appropriations … An award may be considered closed in two instances: It is closed on the federal system. It is open on the federal system, but the agency has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds