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Overpayments of Certain Medicare Crossover Claims
… dual eligible individuals, Medicare is the primary claims payer - and Medicaid, as a secondary payer, pays the individual's Medicare deductibles and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… been developed or they had not been adequately monitored, updated, or distributed to all responsible staff. The … which was collected between one year and over 20 years ago. The Department did not consistently enforce payment of …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… for 2013 are $202 million, which include general fund appropriations of $155 million. Key Findings County … contract with the Business Development Corporation (BDC) requires quarterly and annual reporting, BDC provided untimely and insufficiently detailed activity …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5CUNY Bulletin No. CU-294
… Purpose To provide agencies with information for the manual processing of the Ratification Bonus. Affected … Agency Actions Agencies must submit the payment for the Ratification Bonus in the Time Entry page using the … This bulletin provides agencies with information for the manual processing of the Ratification Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkState Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected … 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-designatedState Comptroller DiNapoli Releases Municipal Audits
… process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
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)
… loss, data backup, monitoring of remote-access users and server room security. Key Recommendations Ensure that Village …
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
… or credit card applications or to gain access to bank or social media accounts. The consequences of identity theft can … ways to protect yourself from identity theft: Leave Social Security cards home; carry only the credit and bank cards you … Links and resources on identity theft and tax-related fraud assistance . State Resources Office of the New York …
https://www.osc.ny.gov/reports/focus-identity-theftDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Downtown Ithaca Business Improvement District DIBID Disbursements 2012M252 …
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)
… or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 to January … fees. Town officials did not seek competitive rates for electricity supply purchases or periodically review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as much as …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
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
… https://ouf.osc.ny.gov/app/submit-a-report ), submit your payment through our Holder Payment Portal ( https://ouf.osc.ny.gov/app/holder/payment/search ). This is a secure and easy way to submit … sending an ACH Book Transfer CHIPS EFT or Federal Wire payment to the New York State Office of Unclaimed Funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsComptroller DiNapoli Releases School Audits
… audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School … accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – Reserve Funds (Westchester … audits of the Chazy Union Free School District Dobbs Ferry Union Free School District Haldane Central School …
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
… Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period … of Finance identifies and collects fines and fees that are due for parking violations …
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
… ( 2,325,483) 1,061,118 Net cash provided by operating activities 1,692,545 … 19,174 19,174 131,416 Net cash (used) by capital and related financing … 143,747 598,540 129,550 Net cash provided by investing activities 454,793 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… 62,300 (32,275,901) ----- (32,275,901) ----- Public works 10,128,538 850,000 ----- 2,252,615 (7,025,923) ----- … ----- Business-type activities: Water 3,595,733 4,159,350 ----- 1,159,909 ----- 1,723,526 … 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCompliance With Payment Card Industry Standards
… designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsApplying for Benefits – Special 20- and 25-Year Plans
… For information about filing, including information and documents you’ll need to submit to NYSLRS, visit our … When you file online, you can upload retirement-related documents as you step through the application process and see … pages in this plan publication. Disability retirement documents can be scanned and emailed to …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefits