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Internal Control System Components
… the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each covered agency to certify …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the year ended December 31, 2012. … for reimbursement, reported costs must comply with Manual requirements. For the calendar year ended December 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at New York Career Institute
… determine whether New York Career Institute complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … determine whether New York Career Institute complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute2018 Annual Audit
The objectives of our examination were to determine whether claims were appropriate
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… of age. CUTE is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … on CUTE’s CFRs and to CUTE’s tuition reimbursement rates. Remind CUTE officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To … 2) Transaction Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these are required fields when … with a term of 1/1/12 through 12/31/12, only the New Expire Date (06/30/13) should be entered into the SFS. The …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemJericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s … controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … The purpose of our audit was to examine the Districts internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … duties. Ensure that duplicate, press-numbered receipts are issued in sequence for all bail payments that are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andBroome County – Financial Condition (2013M-224)
… our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. … comprising 15 elected members, one of whom serves as the Chair. The County’s budgeted expenditures for fiscal year 2013 included amounts totaling approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224North Greenbush Common School District – Budgeting (2016M-112)
… benefits District residents. Such uses could include, but are not limited to, reducing District property taxes, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the … Newark Central School District Financial Condition and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. For a five-year period, the Board adopted budgets that included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims … The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Long Beach City School District – Financial Management (2023M-147)
… higher than necessary. The Board and officials: Reported surplus fund balance that exceeded the statutory 4 percent … year-end transfers that totaled about $13.4 million, the surplus fund balance exceeded the statutory limit by as much … aspects of our findings. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214