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City of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Contract Advisory No. 21
… SFS published an SFS Secure Announcement on February 12, 2016, titled EE1 Stabilization Note: Ensure Your Vouchers … JAA-AP205-002 Entering an Adjustment Voucher Credit Memo JAA-AP205-003 Entering a Regular Voucher from a Purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-21
… sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … a petition ... shall , adopt a resolution calling a public hearing upon: a. The consolidation of two or more special …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … levied on beneficiaries along the two watersheds. In addition, the District collects permit fees for access … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Claims for Lengthy Acute Care Admissions (2010-S-30). Background Medicaid is a federal, state, and local … Claims for Lengthy Acute Care Admissions (2010-S-30) Department of Health: Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014 (2013-S-50) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followGovernment-Wide Financial Data – 2023 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … the revenues generated by those programs to arrive at net program expense; and Reducing the net program expense by … revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Annual …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection general ledger … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program … are still needed. We identified uncollected drug rebates totaling $183.7 million, as follows: $119 million in rebates missed due to errors in Department claim extraction …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … for, CMS requires state Medicaid programs to reject these claims on the basis of the drug’s termination date (defined …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followCity of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been provided documentation to verify …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Parma – Financial Management and Information Technology (2012M-96)
… Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … Town of Parma Financial Management and Information Technology 2012M96 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of LaGrange – Selected Financial Activities (2013M-107)
… 15,700 residents. The Town is governed by the Town Board which comprises the Town Supervisor and four Board members. … two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and $903,837 in fines … identifications were identical. Also, we identified 36 cases that were deleted from the Court’s system; the reasons …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107SUNY Bulletin No. SU-225
… and CYF Background In any fiscal year in which February 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that fiscal year. Since the fiscal year beginning … an employee on the payroll (Hire, Rehire, Reinstatement from Leave without Pay) prior to 09/01/15, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients … in addition to Medicaid (e.g., employer-based coverage, Medicare Part D). Medicaid is considered the payer of last … to coordinate benefits with the recipient’s TPHI prior to billing Medicaid for services. The Office of the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthOpinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector … Concerning the propriety of a town building inspector also engaging in the business of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-26
… is not a "political subdivision" to adopt a local law, ordinance, or resolution either: (i) promulgating its own … of financial disclosure in use on the date such local law, ordinance or resolution is adopted. Any such local enactment … of the date such form was promulgated by local law, ordinance or resolution or a statement that the governing …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-52
… Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when required) COMMUNITY COLLEGES -- … are paid by the county, are required to comply with the disclosure requirements of General Municipal Law, §803 prior … in connection with the transaction. With respect to the disclosure of interests in contracts, General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-52