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Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Restrictions – State Police Plan
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from more …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from more …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsXII.6.B Land Acquisition Payments – XII. Expenditures
… to acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition contracts … exceeding $50,000 also require approval by the Office of the State Comptroller (OSC) Bureau of Contracts after they are approved by the OAG. The OAG also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the … 14, 2017. Background The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersState Comptroller DiNapoli Releases Audits
… four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund … claims totaling nearly $520,000 that the board approved. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background … in MetroCards provided to non-employees; and $5,275 in bonuses that were not in compliance with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Yonkers – Budget Review (B25-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2025-26 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … (UPK) program was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the State with the … whether the State Education Departments monitoring of the Universal PreKindergarten providers compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2013, eMedNY processed about 167 million claims resulting in payments to providers of about $26 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, … 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for … The STAR program lowers the school real property tax burden for homeowners, and makes up the difference by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cooperative Information Technology Services (2012MR-1)
… to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of Deposit [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all … & Medicaid Services in exchange for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are … To determine whether the Department of Health took appropriate steps to collect all available …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report … to children with disabilities who are three and four years of age. ARC Wayne is reimbursed for these services through … for services for students without disabilities in excess of this revenue. $8,385 in personal service costs consisting …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOpinion 88-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of the corporate purposes of the Authority and …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County 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 … 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m