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Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… monitor the Microenterprise Development Loan Fund (MDLF) Program. Although the County’s contract with the Business … totaling $24,847. For the Children with Special Needs program, we found that client files were not always available …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Mechanicville – Records and Reports (2012M-162)
… balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… to enrollees. For dual-eligible persons, plan providers bill Medicaid directly for the enrollee's Part C cost-sharing … liabilities such that the total Medicare and Medicaid payment for a service did not exceed Medicaid's normal … for the procedure was $13,180 - far less than Medicare's payment. Nevertheless, Medicaid paid the provider $5,848 for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cExtended School Day Program
… Purpose The objective of our examination was to determine if the State Education … academic, arts and music activities during non-school hours to children who attend high-poverty, low-performing … reimbursements) for expenses that were not related to the operation of the ESD program, not necessary or not allowable. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… be acknowledged. Any contracts or amendments thereto which do not contain the proper form of acknowledgment will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureOpinion 92-45
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of … first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … adequate oversight. The Board adopted unrealistic budgets. For example, the Board continuously adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead … services through a competitive process. … Elmont Public Library Board Oversight and Professional Services …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060City of Mechanicville – Audit Follow-Up (2012M-162-F)
… which comprises five elected Commissioners, one of whom is the Mayor. The City finances services mainly through …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … mission is to promote the mental health and well-being of all New Yorkers, focusing on providing hope and recovery … about 15,300 individuals throughout the State, some of whom are also employed by other government agencies. OMH …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Dual Employment
… Purpose To determine whether Office for People With Developmental Disabilities (OPWDD) employees … State or New York City agency, 81 of whom we selected for further review based on several risk factors. Detailed … time and attendance rules, resulting in payroll payments for time potentially not worked. Several cases showed a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentUnified Court System Bulletin No. UCS-142
… W-2 Statement. Affected Employees Employees represented by District Council 37, Local 1070, in Bargaining Unit SK , … 2008. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX,111XX,113XX,114XX Manhattan 100XX, 101XX, 102XX … 10994 Also affected are all employees who are represented by CWA, Local 1180, in Bargaining Unit SD , who receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-142-prepaid-legal-service-benefit-unified-court-system-employeesOpinion 98-4
… established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in … designated official denies the application, in whole or in part, he or she must transmit to the tax levying body for its …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … were attributable to claims which had excessive amounts for coinsurance, copayments, or deductibles from other plans; …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Comptroller DiNapoli Releases School Audits
… District – Claims Audit (Herkimer County) The treasurer does not oversee the application of her signature on checks … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-354
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … Revenue Code, Section 61, it is required that the value of employer-funded group legal service benefits be considered … income for each covered employee. Therefore, the value of this benefit will be added to the employee’s earnings and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employeesTuition Assistance Program – Wagner College
… and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest student grant program administered by the … College (Wagner) is a four-year private college located on Staten Island. It offers programs in the arts, business, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… for its claimed expenses and admitted commingling program funds – a practice that is not in compliance with its own …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees was appropriate, we audited travel expenses for the high-cost travelers in the State as well as other … of New York at Binghamton (University) employees for audit with travel expenditures totaling $839,204: six …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Oversight of Residential Domestic Violence Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-follow