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TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by TheraCare … properly calculated and adequately documented pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Metro-North Railroad (Metro-North) used … purposes, and whether the funds were properly monitored to prevent fraud, waste, and abuse. Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting … funds. Revenue Transfers include, but are not limited to, the following types of transactions: Transfer of receipts … Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… Purpose To determine whether the Department of Health (Department) … 2012. Background Effective December 1, 2009, responding to statutory changes enacted by the Legislature, the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsControls Over Revocable Consents (Follow-Up)
… Objective To determine the extent of implementation of the five … the Program A revocable consent is the grant of a right to an individual or organization to construct and maintain …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between budgets within a single … budget lines. The Budget Transfer Component can be used to post Apportionments, Budget Transfers, Consolidation … the movement of a lump sum or a multi-fund appropriation to a specific account or fund. Effective October 1, 2015 an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersPublic Safety – 2021 Financial Condition Report
… for the first time since 2012, rising 1.5 percent to 341,908 in 2020, according to preliminary data reported to the State Division of Criminal Justice Services (DCJS). …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… government-wide and fund financial statements and notes to the financial statements. The basic financial statements … assessment dates and the estimated annual amount required to maintain or preserve the asset compared with amounts … the condition measurement and the measurement scale used to assess and report condition; The condition level at which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … Key Recommendations Annually review the procurement policy to ensure that it is consistent with statutory requirements … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and … of persons under community supervision (parole). Prior to the 2009-2010 fiscal year, the Department operated farms …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid … of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsNon-Emergency Patient Transportation Services (Follow-Up)
… Purpose To determine the extent of implementation of the seven … livery/taxi, ambulette, and ambulance transportation to patients who require non-emergency transportation for …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLicense Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followState Agencies Bulletin No. 2192
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.97 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2190
… Purpose: The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary