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State Agencies Bulletin No. 975
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC … the following processes: Automated Interface Submission Online Transaction Entry Miscellaneous Time Entry File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/975-schedule-agency-payroll-submission-and-availability-reports-and-filesLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… monthly bank reconciliations for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although … access to review the Department Treasurer’s records, they do not do so. The Board does not review any of the bank … such as regularly reviewing the financial software; or at minimum the activity log, and monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and … required to bill Medicare, which is generally the primary payer, before billing Medicaid. Key Findings The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareUniversity at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a … totaling $3,593,928. We also audited one employee with an outlier in fuel expenses that totaled $45,882. In total, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Rochester-Genesee …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioState Agencies Bulletin No. 621
… Immediately Background Involuntary payroll deductions for unemployment insurance owed to the State were implemented … Deduction Code 433, Unemployment Insurance Owed, is used for this purpose. This code can only be used by an agency … the check date to commence the deduction. Agency Actions for New Requests Upon receipt of the notice from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedOpinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … users of town highway) TOWN LAW §130(7)(a); MUNICIPAL HOME RULE LAW §10; STATE CONSTITUTION, ARTICLE IX, §2; VEHICLE AND … Town Law §130(7)(a) authorizes towns to enact ordinances, rules and regulations, not inconsistent with law, for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 94-22
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Controls Over Capital Improvements at City-Owned Homeless Shelters
… of furnishings or equipment. DHS officials advised us that each project is prioritized based on safety, … December 2018, is now expected to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersSelected Employee Travel Expenses
… employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 … This employee routinely picked up rental cars late in the morning; however, officials could not account for the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesUnited HealthCare – Empire Plan Drug Rebate Revenue
… agreements to United. Consequently, United did not remit the $1,498,719 in rebate revenues to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueControls Over Vehicle Use and Transportation-Related Expenses
… receiving best pricing for services. The Department does little to hold the Contractor accountable for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesKortright Rural Fire District – Financial Activities (2022M-51)
… Annually audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92North Greenbush Common School District – Claims Auditing (2022M-112)
… North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, … as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of the State University of New York: Allocation and Budgetary … liabilities of Medicaid recipients to some of its healthcare providers. Because of the excessive claims, …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits2014 Year End Report
… However, the majority of these claims are processed by a third-party administrator, Triad Group, LLC (Triad) under … by the Special Funds Conservation Committee (SFCC), a private concern established under the Law. Both the Board … for approval. If either the Board or our Office rejects a Triad claim, the reimbursement is denied. Triad is then …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportArdsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13State Agencies Bulletin No. 1119
… 2011, employees who leave State service after having any temporary reductions made to Compensation as the result of … Reduction Plan but prior to the full repayment of such temporary reductions, shall receive a lump sum payment upon … Plan: Professional, Scientific and Technical Services Unit (PS&T) BU05 Management Confidential BU06 Management …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicSeized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for … through September 19, 2013. Background The mission of the New York State Division of State Police (Division) is to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-program