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Medicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfOffice of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39)
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39.pdfCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 91-51
… county may temporarily advance county sewer district user fees and benefit assessments to any other county fund in the … for general county purposes moneys collected as user fees and benefit assessments on behalf of a county sewer … (County Law, §271). The county also may establish user fees to finance some or all of the district's costs (General …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Vestal Central School District – Financial Condition (2014M-08)
… Although the Board and administration did present to the public the financial information required by law, they did … the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… its reserve funds, optimal funding levels and conditions under which the funds will be used or replenished. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the … and accurate records to account for all of the Company’s financial activities and did not submit accurate periodic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18-response.pdfBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOpinion 98-7
… §6-g: A fire district may establish a capital reserve fund for the purpose of replacing chiefs' cars. It may also establish a capital reserve fund for the purpose of acquiring a traffic signal control system. … a fire district may establish a capital reserve fund for the purpose of replacing three chiefs' cars. The fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; … cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through 2015-16. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with mental health and … officials attributed this, in part, to a small number of beds available in senior shelters. However, auditors found … The complete response is available in the audit. Audit New York City Department of Social Services: Oversight of Shelter …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 2004-4
… OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal … Whether a member of the board of education of a central school district would have a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4