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IX.12.H Key CMIA Documents – IX. Federal Grants
… implementation agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and … coverage implementation agreement interest calculations are keyed to a states fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. Prepare …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Allegany – Vehicle Fuel (2012M-308)
… was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. … have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the payment …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the … for managing Town operations. During the audit period, the Court’s revenue and bail collections totaled over $10,000. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The Village is … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Covington – Town Supervisor (2013M-371)
… cover its operations if it pays back a $139,000 interfund loan to the general fund. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Continuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations … for major unexpected events. Our audit scope included the period January 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services … To determine the adequacy of State agencies continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… payments for which the Department had not granted the required prior approvals. Our initial audit report contained …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followMedicaid Program – Medicare Part D Clawback Payments
… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsOversight of Nurse Licensing (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Nurse Licensing Report 2016S83
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followState Comptroller DiNapoli Releases Audits
… or manage reserve funds according to applicable laws or best practices. The board did not define the financial … officials do not have assurance that they received the best value for this property. Auditors noted similar …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Addison – Board Oversight (2024M-8)
… [read complete report – pdf] Audit Objective Determine whether the Village … enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… 2021, it was nearly $7.8 million (28 percent of the 2021-22 appropriations), exceeding the limit by more than $6.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementOrleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… under the State’s prompt payment legislation have the certification “Small Business - SFL 179-F.” Vendors may … the SFS. Process and Transaction Preparation: A vendor’s certification(s) is in the vendor’s record in the SFS on the … This section will display information about each certification the vendor holds in the following fields: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-information