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Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services

… Background Many Medicaid recipients are also enrolled in Medicare Part C, also known as Medicare Managed Care or Medicare Advantage. … Plan. We sampled 266 such claims (totaling $220,661 in Medicaid payments) to determine the appropriateness of the …

https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-services

State Agencies Bulletin No. 1469

… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Payroll Certification Agencies must follow the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 1437

… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefits

State Agencies Bulletin No. 1554

… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Payroll Certification Agencies must follow the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 1524

… program is excluded from taxable wages.  Amounts in excess of $5,250 must be reported and are subject to … is considered the “taxable amount” and must be reported in PayServ through either Time Entry or the agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefits

State Comptroller DiNapoli Releases School District Audits

… today announced the following school district audits have been issued. Brookhaven-Comsewogue Union Free School … ECA clubs were operating in the district and officials did not establish an adequate accounting system for the … which made it appear that the district needed to increase taxes and use appropriated fund balance to close …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0

Forms and Publications

… Statement - We'll request this form certifying that the funds collected for the Estate don't exceed any limitations … Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on …

https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications

Roosevelt Fire District – Fire Station Project (2015M-163)

… and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, which covers 27 square …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… District is a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in … Law. The Board does not review monthly bank statements and the related reconciliations and canceled check images. The Board did not complete, or …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases Municipal Audits

… bookkeeper’s work during their tenure by verifying that all transactions were properly recorded. Town of Milo – Real …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the Town. The … The Treasurer’s duties are not adequately segregated and the Board does not provide adequate oversight of the … Department personnel. Key Recommendations Adopt policies and procedures that adequately segregate duties and provide …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

Wainscott Common School District - Financial Condition (2018M-237)

… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

… to procure goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did … procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary waste. Save …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Broome County – Information Technology (2013M-351)

… audit was to determine if the County’s computerized data and assets were properly safeguarded for the period of … Tier of the State, has approximately 200,000 residents and is governed by a 15-member County Legislature. The … data could be compromised, including personal, private and sensitive information such as bank account numbers. A …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Claryville Fire District – Budgeting Practices (2014M-59)

… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. … Board has not developed procedures to ensure that officers and employees comply with the District’s procurement policy. … are properly supported with appropriate documentation and that vouchers comply with the District’s procurement, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m