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Selected Wage Investigation Procedures (Follow-Up)
… Objective To determine the implementation status of the four recommendations included in our initial … To determine the implementation status of the four recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The audit covered the period from … plans (Plans) also offer supplemental insurance benefits for services that are not covered by original Medicare (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; $1.4 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019State Agencies Bulletin No. 1952.1
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF Nurse Uniform Maintenance Allowance for employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 2035
… is to provide information and processing instructions for implementing the new APSU 15 Year Seniority Pay. Affected … Association of New York State, Inc. (PBANYS) provide for a new biweekly seniority pay effective 04/01/2021 for eligible employees. Effective Dates: Beginning on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitNichols Joint Fire District – Procurement (2025M-103)
… and services? Audit Period January 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Attica Central School District – Financial Management (2022M-103)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Wilson Central School District - Financial Management (2022M-22)
… the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Clarence Central School District – Financial Condition Management (2022M-46)
… only appropriate fund balance when needed and ensure encumbrances are appropriate. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Fire District (District) Board of Fire Commissioners (Board) established adequate controls … adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not … or Adopt a procurement policy, investment policy or code of ethics, as required. Although the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Brockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107SUNY Bulletin No. SU-108
… Employee Status Employees will remain on the payroll in their regular positions and will continue to be paid. New … Employees paid during the academic year 2004-2005: In addition to the above, the following procedures are … during the 2004-2005 academic year. Winter Session Worked in the Same Agency If the Winter Session is worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterHomer Central School District - Criminal History Background Checks (2019M-76)
… clearances. Conduct periodic checks of employee files to ensure that they have gone through proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Great River Fire District – Treasurer Reports (2025M-125)
… district treasurer should maintain complete and accurate accounting records to provide a board of fire commissioners … for the general fund checking account varied from the accounting record’s book balance by $12 to $4,701. The Treasurer did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… 2024 calendar years, primarily due to an increase in video lottery terminal and hotel revenues. For the calendar …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-management