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Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31) 180-Day Response
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31-response.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfReview of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40) 180-Day Response
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s40-response.pdfNew York’s Economy and Finances in the COVID-19 Era
… and Socioeconomic Disparities Emerge From the Census Data For example, while 10 percent of all U.S. adults live in … days – that figure rises to 19 percent and 14 percent for black and Hispanic households, respectively. The Census … COVID-19 Financial Survival Toolkit Cash Basis Reports Report on the State Fiscal Year 2020-21 Enacted Budget …
https://www.osc.ny.gov/reports/covid-19-july-9-2020East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… action. Of the five audit recommendations from the 2013 report, one recommendation was fully implemented, one was … implemented. Of the 11 audit recommendations from the 2011 report, one recommendation was fully implemented, seven were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… internal controls over the District’s financial activities for the period July 1, 2011 through November 14, 2013. … with approximately 2,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $50.6 million. … in a limited liability company (LLC) that provided report card services to the District. After the LLC …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessUnified Court System Bulletin No. UCS-187
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2012 Form … will automatically apply the Prepaid Legal Service Benefit for the 2012 calendar year for employees who were in a status … should the employee later return to the payroll. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-199
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2013 Form … will automatically apply the Prepaid Legal Service Benefit for the 2013 calendar year for employees who were in a status … should the employee later return to the payroll. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-199-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-207
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2014 Form … will automatically apply the Prepaid Legal Service Benefit for the 2014 calendar year for employees who were in a status … should the employee later return to the payroll. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases State Audits
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1) Auditors found numerous … Related Transactions (Follow-Up) (2015-F-14) An initial report issued in November 2011 determined that certain … related to Hours of Service that may have been avoidable. For calendar 2010, auditors determined that these practices …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 6 contribution rates. This may lower contribution rates for some Tier 6 members for State Fiscal Year 2024-25 (April 1, 2024–March 31, 2025) … table. For step-by-step instructions on how to manually report or use the file upload process, refer to the Summary …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … building access accounts. Although we determined that the District had a process for granting access and adding … process for granting access to non-employees. Almost half of the active building access accounts and badges were for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were … they did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… [read complete report – pdf] Audit Objective Determine whether the Town of … 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law … been identified and corrected. Recommendations The audit report includes nine recommendations that can help improve …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… [read complete report – pdf] Audit Objective Determine whether the … did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding … the District’s seven reserves. Recommendations The audit report includes four recommendations to help the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… [read complete report – pdf] Audit Objective Assess whether Town of … taking additional steps to increase physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45