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West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Thurston Fire District – Financial Activity (2016M-430)
… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Glens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Ellicottville Central School District - Information Technology (2019M-14)
… technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … accessed websites for social networking, shopping, travel and other personal use. In addition, sensitive IT control … District officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Village of Voorheesville – Claims Processing (2014M-135)
… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsVillage of Sharon Springs – Water Accountability (2014M-148)
… 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284DiNapoli Statement on Charges Against Former Delhi Village Clerk
… New York State Comptroller Thomas P. DiNapoli released the … by the Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 956
… Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseCentral Office – Controls Over Bank Accounts
… whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank … appropriate purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, 2016. Background CUNY is the public university system of New York City, and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … you a special Option Election Form so you can choose a PLS percentage, or you can print it from the Option Selection … Amounts The amount of the PLS payment available to you is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … pension payment, at the end of the month following your retirement month. Eligibility To be eligible for the PLS … 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the … United for the payments it makes. United contracts with in-network (participating) health care providers who agree to … providers. United’s contracts with certain in-network Ambulatory Surgery Centers (ASCs) contain contract …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryAccess Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of … Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or inappropriate access to those …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … antivirus software, officials should carefully consider all terms defined by licensing agreements, including type and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… MCOs a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for … a patient was transferred to another facility may result in a lower payment than if the patient was simply discharged …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail orders supported over … RBC Capital Markets and Seibert Williams Shank & Co.. In addition, BofA Securities, Inc. acted as Lead Dealer …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (or caps). A special category of DME – oxygen equipment – is only available for rental and generally has no limit on …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentals