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Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that … the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. These …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPayroll Forms
… PDF ) AC 1588 – Dual Employment/Extra Service Approval Form ( Fillable PDF ) AC 1767 – TIAA Action Request ( … State Payroll Services Payroll Transaction Authorization Form ( Fillable PDF ) AC 3173 – Agency Report of Taxable … ( Fillable PDF ) AC 3202 – Payroll Certification Form ( Fillable PDF ) AC 3206 – Prior Year Social Security …
https://www.osc.ny.gov/state-agencies/payroll/formsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… 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 6-month period ended March 31, … Medicaid payments, as follows: $3.3 million was paid for fee-for-service inpatient claims that should have been …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Internal Controls Over Selected Financial Operations (Follow-Up)
… SLA issues both on- and off-premises licenses (e.g., for bars and grocery stores, respectively) as well as … label permits, and miscellaneous permits such as those for brewery tastings. The application and fee requirements … depend on the type of license or fee and the location. For the calendar year ended December 31, 2020, SLA generated …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended September … Medicaid payments, as follows: $10.2 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022City of Glen Cove – Budget Review (B7-16-12)
… Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to liquidate … year. The City has budgeted $1.9 million for building permit revenues, an increase of $520,536 over the 2016 estimate. This increase is associated with building permit applications that are part of the waterfront property …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Towns’ Road Management Plans (2014-MR-2)
… save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also … board for the expenditure of highway funds. Once a plan is implemented, town officials should monitor the condition …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. … 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B21-6-13)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer … underestimated by $442,000. Budgeted overtime funding for firefighters ($1.5 million) and police ($1.4 million) is …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Federal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … of regulations on borrower defense and closed school loan discharge became effective immediately, 6 most provisions will become effective as of the 2026-27 academic year. The U.S. Department of Education is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… chartfields are required: PCBU Project ID Activity Analysis Type The Analysis type used with a revenue account code on the GLJE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersComptroller DiNapoli Releases Municipal Audits
… by the village’s water system, as measured by master meter readings, with the water billed to customers. For the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… District officials did not perform a cost-per-meal analysis and did not ensure cafeteria operations were … $179,000. Key Recommendations Complete a cost-per-meal analysis and, where possible, explore methods for increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through … Orleans Niagara Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mMiller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased … and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and … complied with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… period July 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of … Jericho Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328