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Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims … requirements or the District’s procurement policy when purchasing goods and services. Also, claims did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Lockport City School District - Procurement (2021M-198)
… that they complied with competitive requirements when awarding two contracts totaling $240,000 pursuant to the … $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key Recommendations Document the analysis when using the “piggybacking” exception to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to … State. RELATED ORGANIZATIONS Organizations for which the State is accountable because that government appoints a voting majority of the board, but for which the State is not financially accountable, are classified as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… As of June 27, 2017, DHS held 93 registered contracts (140 locations) for single adult and adult family shelters with … reviews and inventory record-keeping practices at shelter locations. DHS did not consistently comply with its own … a current inventory of security equipment at all shelter locations and ensure that providers comply with all …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare … Medicare program covers physical, occupational, and speech therapy services as well as prescription drugs. When these … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followOpinion 90-53
… standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. , _____ AD2d _____, 556 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Peconic Bay Community Preservation Fund (2023-MR-1)
… Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Opinion 88-29
… an IDA member. General Municipal Law, Article 18 (§§800, et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-88-292015 Year End Report
… by claimants and medical providers claims during the pe …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportCooperstown Central School District – Financial Management (2024M-65)
… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … all transactions to be submitted to SFS for check printing when SFS becomes available. Therefore, employees whose direct … institutions to be submitted to SFS for check printing when SFS becomes available. Therefore, the checks will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… to DEC and the local health department within two hours of discovery and to notify the public and nearby municipalities within four hours of discovery. Exposure to untreated sewage can cause serious …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsExtended School Day Program
… Purpose The objective of our examination was to determine if the State Education Department (Department) … for the period October 1, 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New … arts and music activities during non-school hours to children who attend high-poverty, low-performing schools. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programState Agencies Bulletin No. 1734
… Direct Deposit is reversed due to an overpayment, who requests a check exchange, or who requests a Payroll Check Reissue for any reason Background … receive and process stop payment and reissue payroll check requests. OSC will prepare transactions for all reissue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 consecutive hours or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followOpinion 90-32
Whether a towns proposed expenditure of moneys in excess of $100000 to build a salt storage shed in settlement of a proceeding against the town by the Department of Environmental Conservation DEC would be subject to a mandatory referendum pursuant to section 1424 of the Highway Law
https://www.osc.ny.gov/legal-opinions/opinion-90-32Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Comptroller DiNapoli Releases November Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.7 billion and were $516.8 …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the … transactions. Ensure that all revenues are recorded when they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans when money becomes available or by fiscal year-end. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures … information, yet broad enough to cover the wide variety of goods and services purchased by New York State. In order to establish a chart of accounts for expenditures that is both usable and …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview