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Town of Batavia – Water and Sewer Operations (2018M-12)

… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …

Restrictions – State Police Plan

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable … your retirement benefit calculation. This includes special duty assignments that involve public safety work that is …

Restrictions – Special 20- and 25-Year Plans

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable … your retirement benefit calculation. This includes special duty assignments that involve public safety work that is …

XII.6.B Land Acquisition Payments – XII. Expenditures

… as necessary. In addition, OSC will also create and mail IRS Form 1099-S to the seller of the land for federal …

Oversight 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 …

State Comptroller DiNapoli Releases Audits

… auditors found DOH improperly designated an employee’s official station in calendar years 2013 and 2014, costing the state … designated the employee’s main work location as his official station. Workers' Compensation Board: Annual Audit …

Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated … New York City-based not-for-profit organization authorized by SED to provide preschool special education services to … Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its …

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

Cattaraugus County Internal Controls Over Selected Financial Activities 2013M68

City of Yonkers – Budget Review (B25-6-6)

… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related …

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

… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and … building codes, and for equipment and furnishings to be safe and suitable for children and maintained in a state of …

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

… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2012 … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …

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

… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school … for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence … to search the Office of Real Property Tax Services (ORPTS) database of existing STAR exemptions statewide. But even if …

Cooperative Information Technology Services (2012MR-1)

… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …

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

Medicaid 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 available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …

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

… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … it operated. Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC …

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

… Payments to Legislative Bill Drafting Commission for subscription to LRS. 58011 Cook-Chill Payments to Cook/Chill … supplies, etc. 57035 Reference Books/ Magazines/Maps/Subscription Replacement law books, medical books, library …

Opinion 88-48

… by the Western Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment … are made in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a vendor, it is … program by the Western Finger Lakes Solid Waste Management Authority would be subject to competitive bidding …

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

… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was …

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

… County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345 …