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Opinion 88-42
… Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… Objective To assess the extent of implementation of the five … of our initial audit report, issued November 29, 2021, was to determine if Medicaid made improper Medicare premium … Medicare Buy-in Program credits from January 1, 2015 to November 30, 2020. We determined the Department had not …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… included in the initial audit report, Compliance With Special Education Regulations for the Provision of … regulations regarding the education of children with disabilities (Regulations). Generally, the Regulations … within the required time frames and provided students with all of the recommended special education services and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followEmployment Recovery Is Slow for New Yorkers with Disabilities
… People living with disabilities face unique daily challenges that can … The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not … levels. These data highlight the continued need for solutions that facilitate increased employment for people …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 12, 2023. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2023 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesState Agencies Bulletin No. 2195
… All other fields should be ‘0’ or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be ‘0’ or blank (see screen shot below). Save page. If the employee has also not … other subsequent fields should be set to ‘0’ (see screen shot below). These selections should also be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Chautauqua County – Financial Condition (2023M-111)
… to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key Findings The District Board … of $410,000 or 29 percent each year, from 2019 through 2022. Did not enforce collection of water usage billed to …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Division of Housing and Community Renewal Bulletin No. DH-128
… instructions for processing the 2023 RRSU Over40 Comp Time II Cash Out. Affected Employees: Employees in the Rent … BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background: Pursuant to a … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outUse of Federal Funding for Election Technology and Security (Follow-Up)
… (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is responsible for administering and … the BOE offers assistance to the 57 County Boards of Elections and the New York City Board of Elections. Congress passed the Help America Vote Act of 2002 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and … to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDanby Fire District – Claims Audit (2020M-149)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key … credit card charge slips. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149County of Rockland – Budget Review (B20-6-13)
… report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … projections in the proposed budget are reasonable. Our review considered County officials’ projections in … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are … operates a statewide enrollment center for public health insurance programs. Enrollment information is ultimately …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyRockland County – Budget Review (B21-6-12)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… national average of 6.2 percent. Strong General Obligation Bond Performance Saves Taxpayer Dollars New York State … well as to refinance prior bonds, achieving $50 million in savings to taxpayers. The bonds, which were priced by … bonds. These reduced interest costs translate to long-term savings for New York taxpayers. Prior Editions March 18, 2021 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… soon as next month due to billions in state aid payments for health and education, delayed state tax revenues and … which was $499.1 million above the Division of Budget’s latest projections for state fiscal year 2019-20. $463.9 … for government cash flow purposes. The Comptroller’s Office will provide more analysis of the cash flow and other …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksCornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83