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Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). The Department’s eMedNY computer … to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the … diagnoses and services received, as well as the time and date of admission and when the services ended. This …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency as defined by … its own BU. Following are general guidelines to indicate when a separate GL BU may be warranted. Created by statute – … debits/credits) by BU. Where transactions entered by users do not balance by BU, system-generated entries will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDepartment of Transportation Bulletin No. DOT-31
… the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit Agreement between … of the employee’s winter maintenance shift. Effective Date(s) The 2017 Shift Lump Sum Payment should be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonState Agencies Bulletin No. 1038
… and Internal Revenue Service Publication 525, the recovery of wages in the current year for an overpayment occurring in … be satisfied in the final 2010 paycheck. Determine when the original overpayment occurred based on the check … is transferred to the oldest overpayment record. Caution:Do not apply a Goal Balance that is more than the Goal Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringComptroller DiNapoli Releases School District Audits
… and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have … was eligible for and $64,063 was paid prior to his actual retirement date. In addition, the district inappropriately provided an …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or … purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … The loan status also dictates the account code to use when recording repayments. The loan status can be found on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… over the past three years, and as a result, the District's tax levies were higher than necessary. District officials …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mSUNY Bulletin No. SU-300
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic … and check dates: Pay Cycle/Pay Period Type Effective Date Check Date Administration 21 Lag 01/07/2021 … has created Reason Code MWH (Minimum Wage Hourly) to use when paying the minimum wage increase to hourly employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedStates' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … process, transmit and store can be trusted; are available when needed; and are adequately protected from unauthorized … and ethical leadership. Generally, governing boards do not design internal controls or develop the written …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsOpinion 91-32
… for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC AUTHORITIES LAW, §2045-a, et … location of a municipal facility. It has been noted that: When a public agency has so interfered with property that the … gratitude or charity might impel a generous individual to do.... When the only impediment to legal liability lies in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… P. DiNapoli announced. “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli said. “I will continue to safeguard the pension system and partner … The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme Court, Appellate …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawState Agencies Bulletin No. 795
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and … Services BU03 Institutional Services BU04 Effective Date(s) Administration Pay Period 26L, paychecks dated April … Agency Actions Agencies must use the following procedure when reporting the Special Assignment to Duty payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesOversight of the STEM Incentive Program
… and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … have access to a college education and an understanding of their financial aid options. The Program provides a full … included a policy to pro-rate loans for any recipients who do not fulfill work and residency requirements. However, HESC …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… issue.” The recent passage of the federal Infrastructure Investment and Jobs Act underscores how critical … 23 ransomware attacks and incidents of compromised accounts. Although it is responding to incidents, CIRT has … also noted that most of CIRT’s activity is on a by-request basis or when areas of need are identified. Failure to …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesState Agencies Bulletin No. 622
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA employees and the new 2006 payment for PEF employees. Affected Employees Employees in the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/622-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … it shall also have an acting justice who shall serve when requested by the village justice or in the absence or … is to serve only when the village justice is unable to do so, clearly contemplates the existence of separate offices …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … require district officials to properly document compliance when they sought competition. Furthermore, the policy did not … received. However, district officials said that they do not issue a press-numbered triplicate receipt for moneys …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits