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AFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse the … to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftOakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfDepartment of Health: Medicaid Program - Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24), 180-Day Response
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24-response.pdfTuition Assistance Program – Fordham University
… Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled 8,855 undergraduate students. Fordham offers … and theology. Annual undergraduate tuition for the 2015-16 year was $46,120. TAP is an entitlement program designed …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universitySecurity Over Critical Information Systems (Follow-Up)
… The audit covered the period September 29, 2016 through March 30, 2017. We determined that, although the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, … grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, … up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs reported by providers … with appendices of the CFR Manual. ILI is a not-for-profit provider serving Dutchess, Orange, Rockland, Sullivan, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incMaternal Health
… and morbidity are improving. The audit covered the period from January 2018 through December 2023. About the Program … maternal mortality and morbidity. Generally, the Board is required to review all maternal deaths in New York State to … Council and DOH is New York State’s health improvement plan, the blueprint for State and local action to improve the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthTravel FAQs
… required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not … for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result in a … rate should I charge if the location where I traveled to work has a different per diem rate than the location where I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOversight of Complaint Activity
… revenue in fiscal year 2015-16. Pursuant to Public Service Law (Law) Sections 65 and 66, the Commission has the authority to …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityOversight of School Fire Safety Compliance
… 2015, there were approximately 2,900 public schools, 50 charter schools, 40 BOCES, and 1,100 private schools … in prior inspections that had not been corrected. Almost 50 percent of private schools did not submit required …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceNursing Home Surveillance
… of enforcement actions available to it under both State law and CMS guidelines, choosing to not levy fines for well … for additional citations allowable by the Public Health Law and CMS guidelines, especially for facilities that …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceCollection and Use of the Motor Vehicle Law Enforcement Fee
… 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile insured in the … for the State Police. The Division funds grants to assist law enforcement agencies such as police departments and … using funds, but do not review documentation supporting payment requests and reported performance measures. The …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDiNapoli Announces State Contract and Payment Actions For December 2016
… Orwell and Redfield in Oswego County from the Conservation Fund. $2.2 million with Calgon Carbon Corp. for equipment and … legal services and $1.4 million to Westchester County to fund immigration assistance. Legislature - New York State … and advertisement services. $1.4 million to the Housing Trust Fund Corp. to administer the Better Buffalo Fund’s Main …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016DiNapoli Announces State Contract & Payment Actions for September 2014
… all state payments. This independent review ensures that costs are reasonable, the playing field is level and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014