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Overpayments of Certain Medicare Crossover Claims
… services rendered. On December 3, 2009, the Department of Health (Department) implemented the Medicare/ Medicaid … the Medicaid claims processing system (eMedNY) for payment of deductibles and coinsurance. Prior to the automated … owed; this often led to incorrect Medicaid payments of Medicare deductibles and coinsurance. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse … Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the homeowner’s …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… cards that New Yorkers can claim . “Spend those gift cards you get this holiday season, so they don’t become unclaimed … the extra step of registering the gift card so if you do forget about it, it’s easier to return those funds to you. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … County officials did not have sufficient information to address delinquent balances for nine loans totaling …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Agencies Bulletin No. 990
… employees with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … a side letter to the 2007-2011 Agreement between the State of New York and PEF, a pilot incentive program was … payment, employees must have met the following criteria as of March 31, 2010, the last day of the fiscal year: PS&T …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCity of Amsterdam – Budget Review (B25-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43CUNY Bulletin No. CU-294
… agencies with information for the manual processing of the Ratification Bonus. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … Background Pursuant to the 2003-2007 Memorandum of Agreement between the City University of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkOpinion 95-22
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … volunteer and exempt firemen and their families. It is evident that the purchase of exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard … Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the … The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… to validate vendor information and authorize the issuance of the Special Use Vendor ID. Once the vendor is successfully … the VMU will notify the Business Unit, by email or fax, of the assigned New York State Special Purpose Vendor ID, the … TIN. Business Units are also able to monitor the approval of their requested vendors by using the following SFS report: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Focus on Identity Theft
… The consequences of identity theft can be devastating for victims, ranging from having to rebuild a ruined credit … online shopping sites; look for secure URL beginning with “https” (rather than “http”) and a lock icon near … NY 12236 NYS Department of Labor (DOL): If you receive official communication from the DOL regarding unemployment …
https://www.osc.ny.gov/reports/focus-identity-theftDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… members who represent commercial tenants, one residential tenant member, three City members, one County member, and …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost … January 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … Town of Monroe Water System Accountability and Electricity Cost …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… of fuel remaining. Our analysis of a sample of the Town’s gasoline and diesel fuel purchases and recorded usage …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryElectronic Fund Transfer Instructions
… to submit your reports and payments. If an alternate form of payment is needed, use the following banking information … EFT, or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making … transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chazy Union … District officials have established adequate procedures for payroll to ensure employees were accurately paid at their … duties were not adequately segregated and were performed with limited oversight. The superintendent did not compare …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesExamples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows