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Town of Baldwin – Claims Auditing (2023M-113)
… (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to … the Board was unable to support it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Greenville Fire District #1 – Board Oversight (2014M-376)
… that bank balances are correctly reconciled to District account balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… whether professional services were procured in a manner to ensure the prudent and economical use of public money in … some form of competition, and provide guidance as to how competition should be solicited. Ensure that BOCES has … detailing the types and timeframes of the services to be provided and compensation to be paid. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… expenses, entertainment costs, and expenses that a related-party subcontractor was responsible for paying. We assessed … a management contract between WellCare and a related party, Comprehensive Health Management, Inc. (CHMI), in a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Agencies Bulletin No. 563
… CT, DR, F8, G9, S8, S9, SA, SD, SG, SK, SS, SN, SR, SY, TD. Background The SUNY Charitable Giving Campaign to be … are: Code Narrative Description 821 Univ at Albany Fund 822 SUNY Binghamton Fund 823 SUNY Buffalo Fund 824 Stony … under "Other Information - SUNY Giving Campaign Form" or contact Laure-Jeanne Davignon of The Research Foundation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, as of June … $65,953 in potential state aid for special education and homeless students, including $29,939 of potential aid the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal management debt … This section provides information to all state departments and agencies on the federal management debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… 2024 Understanding the Program The District is governed by a seven-member Board of Education (Board) that is responsible … Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-432019 Annual Audit
… Purpose The objectives of our examination were to determine whether payments were appropriate and: (i) complied with the New York State Workers’ Compensation Law, (ii) were … The objectives of our examination were to determine whether payments were appropriate and i complied …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… financial duties, or if segregating duties is not practical, implement compensating controls. Provide the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Clayville – Board Oversight (2015M-115)
… Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the … Village of Clayville Board Oversight 2015M115 …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, New York City Department of … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan Daytop Village, …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Stamford – Claims Audit (2022M-197)
… did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Credit for Previous or Military Service – Article 14 Benefits
… Application to Reinstate a Former Tier 1 or 2 Membership (RS5506) . …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… Agreement AC 3278-S and Contract Certification Form for Quick Contract Processing AC 3277-S unless the … Contracting – Construction . The Contract Certification Form for Quick Contract Processing AC 3277-S certifies that … advertising requirements were met A bid tabulation Full funds reservation in accordance with XI.2.C Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentApplication for Police & Fire Retirement for Disability Incurred in Performance of Duty and ERS Members Covered Under Section 607-g and 89-v (RS6442)
For PFRS members to apply for a performance-of-duty disability retirement and for ERS members covered under sections 607-g or 89-v, use form RS6442.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6442.pdf