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Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … a reasonable dollar threshold only after soliciting some form of competition, and provide guidance as to how …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., employer-based coverage, … on FFS pharmacy payments were made. We also found claim processing improvements could be made to prevent TPHI overpayments from occurring. Beginning in 2023, pharmacy services for recipients enrolled in some …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMedicaid Program – Improper Episodic Payments to Home Health Providers
… for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but … CHHAs allow Medicaid recipients to receive services in their homes instead of unnecessary placement in medical … be pro-rated based on the number of days of care on the claim or may be a full payment for certain circumstances – …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Services to Workers Under the … Act (Act) and provides related services. Enacted in 2008, the Act requires covered employers to give early … obtaining re-employment as soon as possible. Employers may claim an exemption to the 90-day requirement under some …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followCopiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … documentation which is attached to each credit card claim. Ensure that District officials and employees comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Cambria Housing Authority – Financial Management (2015M-316)
… itemized, supported and audited by the Board prior to payment. Tenant files did not contain documentation … the tenant’s file. … Cambria Housing Authority Financial Management 2015M316 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… myriad of systemic problems, including more than $453,000 in inappropriate or questionable staff payments and … excluding the public from board deliberations. “Actions in the Hempstead school district demonstrate a neglect of … mirrored those of the school district clerk. Officials claim the creation of this position was a mistake and was …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Agencies Bulletin No. 1031
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 933
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. "Excess … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 1017
… Purpose To explain why the Retirement Plan Checkbox in Box 13 must be checked for most employees. Affected Employees All employees receiving a 2010 Form W-2 Effective Date(s) Immediately Background IRS … for Form W-2 require that the Retirement Plan Check box in Box 13 be checked for all employees who are either covered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of … makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off ($5.4 million in On-the-Go, … Henry Hudson Bridge from 2013 through 2015. TBTA officials claim fees are a deterrent but have waived as much as 90 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followState Agencies Bulletin No. 563
… Foundation Deduction Codes and of the ability of employees in certain bargaining units to contribute to the various SUNY … Deduction Codes listed below. Affected Employees Employees in the following Bargaining Units: 01, 02, 03, 04, 05, 06, … to employees with an approved deduction enrollment form, which is available online. State employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesDansville Public Library – Procurement (2015M-225)
… 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland … or allowed by law, before paying them and ensure that each claim contains sufficient supporting documentation. Maintain …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225XII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is … Check and ACH are the two primary vendor payment methods in the SFS. Manual Check produces a paper check, while ACH … vendor record and selecting the “Payables” hyperlink. Once in Payables, the payment method is displayed under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationEast Rockaway Union Free School District – Purchasing (2015M-253)
… The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools … not always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Oneida Public Library District – Cash Disbursements (2015M-20)
… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … Board of Trustees, was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year … totals $382,110. Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced … single-year series. Source: U.S. Census Bureau, American Community Survey (ACS) During this period, poverty rates in …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeState Agencies Bulletin No. 1842.1
… to notify agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 01/2021), and to provide … Employees All New York State (NYS) employees who enroll in direct deposit, are already enrolled in direct deposit or … detection: Name, NYS Emplid, Last 4 SSN, Phone, Work E-mail, and Home Address. A balance account is required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772DiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, State …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… as appropriate. Obtain the missing provider IDs on the encounter claims that lacked this information, assess …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providers