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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by … of Trustees or such other entity as may be designated in the special act creating the special district public …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2014, we identified $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive compensation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … January 1, 2013 through August 4, 2016. Background The Universal Pre-Kindergarten (UPK) program was established … 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-31-2013Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit organization located in Wayne …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… into a national rebate agreement with the Centers for Medicare & Medicaid Services in exchange for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … cities, 32 towns and nine villages. The County is governed by a 21-member Legislature. The County’s budgeted … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68School Tax Relief (STAR) Program (2012-MS-6)
… in the Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary … have grown significantly since the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key … in a shared database that contains STAR information from other assessing jurisdictions in New York and other …
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)
… [read complete report - pdf] We also released 10 letter reports to the following: … Through intermunicipal cooperation, local governments can share the costs of IT equipment and services, and provide … and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … The purpose of our budget review was to identify issues which impact the City of …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. … to ensure the safety and security of all residents. Shelter providers can use their own security employees, …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersXII.6.B Land Acquisition Payments – XII. Expenditures
… deposit voucher to deposit the full amount of the offer in OSC’s Eminent Domain Fund until the Court of Claims … each voucher to ensure payment amounts are distributed in accordance with the OAG certification letter and the … parties per the OAG certification letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… intangible service such as banking services, repairs and maintenance, computer services, consultant services, … bonds. Food Preparation 55120 Food Preparation Independent contractors engaged to prepare and distribute food/ meals to … tools, paint and painter supplies, etc. 57003 Asphalt / Road Surfacing Asphalt or road surfacing materials used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 88-48
… CONTRACTS -- Contracts Not Requiring Bidding (purchases of equipment by certain public authorities); (solicitation of … -- Competitive Bidding Requirements (purchases of equipment) PUBLIC AUTHORITIES LAW, §§2725, et seq .; GENERAL … bins and containers to be used in connection with a recycling program by the Western Finger Lakes Solid Waste …
https://www.osc.ny.gov/legal-opinions/opinion-88-48IX.12.H Key CMIA Documents – IX. Federal Grants
… Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. … the state will use to draw federal funds for each payment type under each covered program, types of payments … to the U.S. Treasury by the following December 31. Actual payment of interest liabilities, once approved by the U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… audit was to review the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through … nine members. The School contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. The School was …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through … Orleans Industrial Development Agency Project Approval and Monitoring 2014M345 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSnyder 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 … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Available Options – New Career Plan
… monthly benefit for your lifetime, with the additional guarantee that if you live for less than five years or ten …
https://www.osc.ny.gov/retirement/publications/1515/available-options