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Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… we found all deposits to be intact, the failure to deposit Trustee receipts in a timely manner increases the risk that … Board of Trustees of the Freeholders and Commonalty Trustee Oversight 2013M39 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mOpinion 89-35
… Requirements (mandatory referendum - transfer of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary … Concerning the powers and duties of a town supervisor under the Town Law and asking the extent to …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Capital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesSyosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… was to determine if claims were audited in a timely manner and properly supported for the period July 1, 2011, to March … in Suffolk County. The Library was founded in 1974 and provides services to several communities, including the hamlets of Mastic, Moriches, and Shirley. The Library is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Medicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered … 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New York’s Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansOpinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the damages payable pursuant to this judgment are a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-96-15City of Johnstown – Financial Management (2020M-134)
… to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Scio Central School District – Payroll (2017M-10)
… Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has … established adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Wynantskill Union Free School District – Payroll (2016M-66)
… The District, which operates one school with approximately 350 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66XVI.3.A Financial Statements – XVI. Financial Reporting
… Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) … analysis (MD&A); Basic financial statements; and Required supplementary information (Other than MD&A). MD&A, which is required supplementary information, should focus on the State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… reporting on its operations. The Department’s Bureau of Quality Management and Change Control monitors Maximus’ performance against contract requirements through quality assurance reviews and regular meetings with Maximus staff to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… established adequate procedures over the claims processing function to ensure that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … The Westhampton Beach Union Free School District is located in the Town of Southampton, Suffolk County. The … operates three schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Le Roy Central School District – Payroll (2016M-412)
Le Roy Central School District Payroll 2016M412
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Morristown Central School District – Claims Audit Process (2016M-257)
… in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which … established adequate procedures over the claims processing function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Opinion 90-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject … is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be numbered …
https://www.osc.ny.gov/legal-opinions/opinion-90-21