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City of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … Determine extent of implementation of 3 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … to children with disabilities who are between the ages of three and five years. TCDC is reimbursed for preschool … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1165
… BU21 Deficit Reduction Plan. Affected Employees Employees in Bargaining Unit 21 Effective Date(s) Immediately … WRK ADJ” report. The adjustment represents a reduction in the days worked for the 2011-2012 fiscal year. Agency … to the various tiers, if there are no other reduction in days reported (i.e. lost time), there will be no impact on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Overpayments for Services Also Covered by Medicare Part B (Follow-Up)
… our initial audit report, Overpayments for Services Also Covered by Medicare Part B (2010-S-50). Background Many of the State's … adjudicates a claim, Medicaid pays the balance that is not covered by Medicare and would otherwise be the financial … in our initial audit report Overpayments for Services Also Covered by Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. WCB … as of March 31, 2012. Key Findings One void check was missing. Notation on the check register states "void at the … Recommendations Issue stop payment orders for the three missing checks. Consider reducing the petty cash fund to a …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 2197
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… State tax receipts totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget … State tax receipts totaled $515 billion through the first six months of State Fiscal Year SFY 202324 $17 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background … on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for the … (RTR) of direct care staff and whether the Department of Health (Department) was effectively overseeing this funding. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… 1.05 million properties per year worth a total market value of more than $1 trillion. New York City … for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, the assessed value is a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest … for the 201617 fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2307
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… to keep track of the gift cards they received during the holidays. Unused gift card balances can be turned over to the … funds and use those gift cards you received over the holidays to avoid possible inactivity fees or having the … to keep track of the gift cards they received during the holidays Unused gift card balances can be turned over to the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… from the treatment of another condition. Once malnutrition is identified, a hospital must use the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, … and services that are medically necessary, whose necessity is evident from documentation in the patient’s medical …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionDiNapoli: Tax Cap Remains Below One Percent in 2017
Property tax levy growth for local governments will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase … 14.8 million overtime hours last year, costing taxpayers a record $611 million. New York’s overtime bill is increasing … Overtime earnings at state agencies rose to a record $611 million in 2013 a nearly 16 percent increase …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionState Comptroller DiNapoli Releases School Audits
… balance exceeded the statutory limit because the board and district officials consistently overestimated … procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The … Although claims were supported by adequate documentation and for appropriate purposes, they were not always audited …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The … Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09