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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education providers, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013

… claims resulting in payments to providers of about $26 billion. The claims are processed and paid in weekly … for claims for a dialysis drug billed at 10 times the number of units actually provided; and Claims with improper … of the overpayments identified. Auditors also identified 26 providers in the Medicaid program who had been charged …

https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013

School Tax Relief (STAR) Program (2012-MS-6)

… owners are eligible for one exemption for a primary residence only. Local assessors accept and process residents’ …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Cooperative Information Technology Services (2012MR-1)

… Audit The purpose of our audit was to determine if local governments could reduce IT costs and/or enhance their … January 1, 2010, to August 8, 2011. Background Local governments, regardless of their size or complexity, are … help them provide government services. Because many local governments provide similar services to their constituents, …

https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… board and payable out of funds within the separate board’s jurisdiction. Village Law Sections 3-301(2)(c), 5-524 Fire …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … drugs. The program was later expanded to require rebate collection for certain physician-administered drugs … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program

Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report … Department’s (SED) guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal Reporting and … To determine whether the costs reported by the Wayne County Chapter of NYSARC Inc on its Consolidated …

https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manual

IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… Dispute Resolution (ADR) Fees paid to an independent mediator to help people resolve legal problems, without … review of documents, etc. 55174 Attorney for Child (UCS) Fees paid to attorneys to service the legal needs …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service

Opinion 88-48

… that equipment purchases are made in furtherance of the corporate purposes of the Authority and that the Authority … or any interest therein, without limitation, for its corporate purposes". Subdivision 5 of section 2729 authorizes … and the State (Public Authorities Law, §2727[5]). Its corporate purposes are specifically declared to be public …

https://www.osc.ny.gov/legal-opinions/opinion-88-48

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … cooperative. We estimate that the District officials could have saved approximately $4,000 on their electricity bills if …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … Legislature. Key Findings The Board and management did not formally document and adopt procedures for calculations … for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… $700,000 for services and an additional $300,000 for expenses. This contract does not clearly define each party’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

IX.12.H Key CMIA Documents – IX. Federal Grants

… two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of … signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents

Available Options – New Career Plan

… life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity savings … have been expended, all payments will cease upon your death. The contributions required of Tier 5 and 6 members are …

https://www.osc.ny.gov/retirement/publications/1515/available-options

Available Options – Career Plan

… life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity savings … have been expended, all payments will cease upon your death. The mandatory contributions made by Tier 5 and 6 …

https://www.osc.ny.gov/retirement/publications/1642/available-options

Available Options – Police and Fire Plan

… Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … is only one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions …

https://www.osc.ny.gov/retirement/publications/1512/available-options

State Comptroller DiNapoli Releases State Audits

… 59 percent of the total paid. WCHCC officials stated that senior management had goals and were evaluated on achieving … before receiving their payments. During the audit period, senior managers often did not submit goals and achievements … could not provide written performance evaluations for any senior managers. Auditors identified other payments that may …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits

XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management

… process by providing for regular, centralized public notice of state agency and public authority intentions to … of 15 business days must elapse between publication of the notice and the date on which a bid or proposal is due, except … shall not approve a procurement contract, unless notice of that contract first has appeared in the newsletter, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunities

Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process

… a legal obligation and a proper charge against the local government or school district. As a general rule, a claim … each claim must be for a legitimate purpose of the local government or school district. Examples of claims that are … for alcoholic beverages generally are not proper local government or school district purposes.   Was the purchase …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing

XI-A.3 Purchase Orders – XI-A. Purchasing

… as Procurement Contracts in the SFS and follow the business process outlined in Chapter XI, Section 3 – Purchase … planned purchases. The following types of purchases are exempt from the mandatory use of a PO, but agencies may use … drugs (e.g., Cardinal Health) Purchases of perishable foods (e.g., Sysco, Driscoll) The Division of Budget (DOB) …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-orders