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The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the year ended December … Remind Ulster-Greene officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … Determine whether the costs reported by Aspire of Western New York on its CFR …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… To determine whether the New York State Environmental Facilities Corporation’s discretionary spending complied with … March 31, 2012. Background New York State Environmental Facilities Corporation (EFC) was created in 1970 to provide … To determine whether the New York State Environmental Facilities Corporations discretionary spending complied with …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … are enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to … CVS Health was required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration … Rx and found that CVS Health did not always invoice drug manufacturers for rebates, collect rebates from the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilAccounts Payable Advisory No. 20
… Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ … OSC’s Bureau of State Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to documentation from Business Units to support payments processed in the SFS. OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… Central School District – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted appropriations from 2016-17 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… deposited and recorded cash receipts and prepared and signed checks without adequate review or approval by the … policy. Town of Palermo – Timeliness of the Supervisor’s Records and Reports (Oswego County) The town supervisor did … Comptroller’s office in a timely manner. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Otsego County – Court and Trust Funds (2025-C&T-4)
… and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of … and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4CUNY Bulletin No. CU-442
… Purpose To explain the procedures for processing the June 2012 Uniform Allowance Payment Affected Employees CUNY … Payments may be submitted in Pay Period 6C, checks dated June 28, 2012 Background The Uniform Allowance Payment for … Uniform Allowance for CUNY Campus Security Titles for June 2012 Title Eligibility Requirements Amount Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowanceCUNY Bulletin No. CU-424
… Affected Employees CUNY employees in the following titles: Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Campus Security Assistant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowanceNewstead Fire Company –Internal Controls (2014M-92)
… did not properly disclose their interests in a written disclosure to the Board, as required by the code of ethics. … reconciliations. Ensure Company members submit a written disclosure to the Board when they have any direct or indirect …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of Islip in … controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background Allegany County is located … $4.4 million in wages for correctional staff during the 2012 calendar year. Approximately $977,000, or 22 percent, … pre-approval and proper supporting documentation. During 2012, the County purchased over 2,100 prescription …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218St. Lawrence County – Financial Condition (2013M-46)
… Key Findings Due to the consistent appropriation of fund balance as a budgetary funding source, the County’s fund … relied on short-term debt issuances in recent years for cash flow, which will cost the County $260,742 in interest … reliance on short-term borrowing. Develop a long-range plan to ensure that sufficient resources will be available to …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4