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Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… the LDC needed to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work … Findings The LDC was able to substantiate only $4,284.09 in expenses under the contract. As a result, we rejected a … $48,750.00. Consequently, the LDC has retained $11,965.91 in advance funds for unsubstantiated expenses ($16,250.00 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … a purchase order to encumber funds against the contract, and then liquidate against the purchase order through the … of Appropriations Against Contract Expenditures . Process and Document Preparation: In the event that a Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related … Medicaid will only pay for medical care and services that are medically necessary, whose necessity is evident from documentation in the patient’s medical record, and that meet existing standards of professional practice. For …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Agencies Bulletin No. 1479
… increases each fiscal year based on the Consumer Price Index on December 31st of previous year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesAccounts Payable Advisory No. 65
… basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, … review the guidance on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… that the former Director properly deposited receipts and that disbursements were for appropriate Department … The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is … to retire from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The Treasurer did not … financial information necessary to properly monitor and manage Village finances. The Treasurer did not: Properly … reports to allow the Board of Trustees Board to properly manage Village finances …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain work-in-progress status and an activity history was not retained …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79State Police Bulletin No. SP-43
… Purpose To notify the Division of State Police of the procedure for … Date: 5/22/02 Current Goal Balance Leave blank Check OK to Pay For Bargaining Unit 17, the payment must be processed … Questions Questions about this payment may be directed to your auditor. … To notify the Division of State Police of the procedure for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationTown of Owego – Financial Management (2015M-179)
… significant accumulated fund balances to finance capital or other one-time expenditures, including estimated funding …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Selected Aspects of Discretionary Spending
… as a public benefit corporation whose sole mission was to act as an agent for SUNY to design, construct, acquire and … including: $47,458 for travel by other than the Fund’s preferred mode and without proper supporting documentation to … $15,500 for training with no written justification of the business need, including $12,500 for two separate three-day …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage. The … 1.1 million of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareMedicaid Program – Oversight of Managed Care Provider Networks
… has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to … access to all services covered under the contract. If the provider network cannot provide services, the member can go out of network. MCOs are required to submit their provider network to DOH quarterly using the Provider Network …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksState Agencies Bulletin No. 777
To notify agencies of an automatic Dues and Agency Shop Fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeCapital – 2021 Financial Condition Report
… efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital … of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, … of the Budget projects: Capital spending to average $15.5 billion per year; and The share of non-federal capital …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations Foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Division of Housing and Community Renewal Bulletin No. DH-109
… OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts … above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increase