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VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … paperclip to group a check and printout together, or in the case of multiple checks, to fold the printout around … Multiple refund of appropriation deposits can be sent in a single envelope to DTF Treasury, but do not separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsCost-Saving Ideas: School District Auditing – Internal Auditor
… a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 … qualifies Candidates for the position must have expertise in district financial operations, pertinent statutes, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorMedicaid Program – Oversight of Managed Care Provider Networks
… networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January … identifying areas where the MCO lacks enough providers in certain counties. MCOs are given an opportunity to dispute … of managed care provider networks. We determined that, in many instances, DOH did not follow its internal PNDS …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksState Agencies Bulletin No. 2048.1
… with one or more uncashed payroll checks originally issued in calendar year 2021 are affected. Background Abandoned … the Control-D report NPAY539 for agency use. OSC Actions In accordance with Abandoned Property Law §1422, an initial … issued for all uncashed payroll checks originally issued in 2021 and the funds remitted to OUF in April 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksUtilization of the Arch Street Yard and Shop Facility
… MTA’s mammoth ESA project, it constructed the new Facility in Long Island City, adjacent to the No. 7 line Hunters Point … into Grand Central Terminal. The Facility was completed in December 2004 at a cost of $81.4 million. Funding for the … M-7 electric rail cars, which Bombardier began delivering in 2002. According to a staff summary dated May 3, 2002, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight and Collection of Snowmobile Registration Fees
… (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile registration practices. Our audit covered the period April 1, … Department. The Department is responsible for collecting registration fees and transferring them to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesReporting and Utilization of Bias Incident Data
… Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary data to the … capturing, recording, and reporting hate crimes occurring in New York City. The Division reported a statewide total of … 374 incidents (52 percent) that reportedly took place in New York City. The NYPD’s data is drawn from Incident …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingContract Advisory No. 31
… number SFS users will create a contract transaction in the SFS using the contract identification number based on … authorized agreement SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction … The Expire Date should be the last day of the fiscal year in which the purchase will be made unless the purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsAnthem Blue Cross – Coordination of Benefits With Medicare
… and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member … for recovery. Key Recommendations Review the $5,259,416 in claims identified in this report as improperly paid and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareProblem Gambling Treatment Program
… study to identify the number or location of individuals in need of problem gambling treatment services since 2006, even though four commercial casinos opened in New York State in 2013. Therefore, we could not determine whether OASAS has …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine … fee. Key Findings Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesState Agencies Bulletin No. 1970
… with one or more uncashed payroll checks originally issued in calendar year 2020 are affected. Background Abandoned … with a 2020 uncashed payroll check greater than $999.99 in October of 2021. Signed outreach letters that are … the Control-D report NPAY539 for agency use. OSC Actions In accordance with Abandoned Property Law §1422, an initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… a PR 45 cost-sharing amount. The audit covered the period from December 2020 through May 2024. About the Program The … sources of health care coverage, such as Medicare and group health plans (third-party insurers). Medicaid is … resort and, as such, providers are required to coordinate benefits with third-party insurers prior to billing Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsSchuyler County – Treasurer’s Office (2014M-186)
… not know the true cash or financial position at any point in time during the fiscal year. Because financial records … with tax installment agreements and a list of taxpayers in default of their tax installment agreement. As a result, … Prepare and file the required annual report with OSC in a timely manner and ensure that the accounting records are …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your … by Section 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsAccess Controls Over Student Information Systems (2014-MR-1)
… Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain extensive … members and external information technology support staff. In addition, many school districts provide parents and … access to the information. Key Findings Individual users in all six districts were assigned more access rights than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1SUNY Bulletin No. SU-215
… Purpose To provide instructions for processing Discretionary Lump Sum … Period 23L, paychecks dated 02/25/15. Background Pursuant to the MOU Side Letter dated 08/05/98 between UUP, GOER and … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-215-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2014CUNY Bulletin No. CU-441
… Qualified parking is parking provided to employees on or near the business work premises, or parking on or near a … Two new Deduction Codes have been established for this program as follows: 446 - CUNY Pre-Tax Parking Benefit : This … deduction and will be taken for all participants in this program on the first Institution check date of each calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-program