Search
Medicaid Payments for Excessive Dental Services (Follow-Up)
… Purpose To determine the extent of implementation of the six … limits (i.e., cleanings and oral evaluations provided to the same recipient more times than is allowed during a … dental services appeared highly questionable and may not have been provided at all. We also determined that if the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followSafety of Infrastructure (Follow-Up)
… many infrastructure issues existed throughout the park system. As of October 2010, there was a backlog of over $1.1 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAccounts Payable Advisory No. 28
… internal controls audit program to consider using for the 2023 certification. The 2023 certification has been extended to be due on or before June 30, 2023 . For this certification, in addition to certifying the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationSUNY Bulletin No. SU-190
… SUNY GSEU-represented employees in Bargaining Unit 28 who may meet the eligibility criteria Background Pursuant to Article 5.10 of the 2007-2009 Agreement between the State of … dated 4/10/13 Eligibility Employees in Bargaining Unit 28 who are Active on the payroll or on a Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesSUNY Bulletin No. SU-130
… SUNY GSEU-represented employees in Bargaining Unit 28 who meet the eligibility criteria Background Pursuant to Article 5.16 of the 2003-2007 Agreement between the State of … April 18, 2007 Eligibility Employees in Bargaining Unit 28 who are Active on the payroll or on a Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the … of Medicare buy-in program eligibility are made by the New York City Human Resources Administration and the 57 other …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followXV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority … are in place for any mandatory payments that are required to be paid during the “blackout period” when SFS is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … highway fund balance declined 89 percent (from $38,139 to $4,236), during this period. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… as high inflation, continues to bolster statewide numbers. For the rest of the state, collections growth has generally … rates seen before the pandemic.” DiNapoli’s report found: On a monthly basis, statewide sales tax collections increased … New York City’s collections totaled nearly $2.5 billion for the quarter, an increase of 11.3%, or $252 million, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOpinion 89-46
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. … Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual … qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Comptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to the same period last … P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 million less than 2019. The sharp decline in revenues was widespread around the state, ranging from a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that closes before … with accounting principles generally accepted in the United States of America. … To express an opinion on the fair …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our … Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to play a … service-related disability rating of 10 percent or greater from the U.S. Department of Veterans Affairs. The Act also …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … that the resulting ITS clusters operate efficiently and whether the Transformation has been successful in … and Access Management. The objective of our follow-up was to assess the extent of implementation, as of December …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followUnified Court System Bulletin No. UCS-103
… deposit advice statement dated October 4, 2006 or November 29, 2006 Effective Date(s) Paychecks dated October 18, 2006 … paycheck or direct deposit advice statement dated November 29, 2006 for whom the benefit was not applied in October. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected members and is responsible for the District’s overall financial … states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255LaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … officials appropriated about $1 million of fund balance in each of the past three fiscal years but the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216