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State Agencies Bulletin No. 468
… was implemented to process tax refunds through the payroll system (refer to Payroll Bulletin No. 434 ). In order to ensure that … Security and Medicare Wage adjustment purposes only. Payroll Register And Employee Paycheck The Earnings Codes TF8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsOpinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report … To determine the extent of implementation of the five recommendations included in the …
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
… steadily to 34.7 percent in 2022, the highest rate on record dating back to 2009. 3 In contrast, the ratio … people with disabilities. In 2022, lawmakers expanded the State’s preferred source contracting program to boost … certification program for employers that have taken the State’s EmployAbility pledge to demonstrate their commitment …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesChautauqua County – Financial Condition (2023M-111)
… funding District operations instead of just the real property owners who benefited from the District’s services. … of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52 ). About the … Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide long-term care services, such as home health care and nursing home …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followCity of Yonkers – Budget Review (B23-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … review found the City’s proposed budget: Continues to rely on $112.3 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding, and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5XVI.3.H Materiality – XVI. Financial Reporting
… Comptroller may subsequently, at its discretion, modify or may eliminate information deemed to be immaterial. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followDanby Fire District – Claims Audit (2020M-149)
… not be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key … purchases have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Patient Safety Center Activities and Handling of Revenues
… To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that … including safety goals and best practices. The Department is responsible for monitoring compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesCounty of Rockland – Budget Review (B20-6-13)
… expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster … contingency plan in place that is properly distributed to all responsible parties and periodically tested for efficacy, … officials and employees. District officials agreed with our recommendations and indicated they intend to take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOversight of Industrial Hemp (Follow-Up)
… Hemp Agricultural Research Pilot Program (Program). The Department of Agriculture and Markets (Department), through its Division of Plant Industry, … To determine whether the Department of Agriculture and Markets Department is …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followRockland County – Budget Review (B21-6-12)
… with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each …
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)
… on arts and cultural institutions in New York City. Recent news of plans to reopen Broadway theaters in September may …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Cornwall Central School District – Information Technology (2021M-83)
… officials established adequate internal controls over the District’s user accounts and software updates to help … did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: Network user … managed. Officials did not monitor compliance with the District’s Acceptable Use Policy (AUP). The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83City of Troy – Budget Review (B21-5-10)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10