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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … for funding them. District officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… accountable for delivering promised benefits to the community in exchange for tax abatements. Officials billed … Develop, adopt and document cost-benefit ratios that meet community needs, reflect the economic environment and provide … recapture-of-benefits clause in agreements to protect the community and taxpayers. Ensure that all PILOT billing and …
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)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly … District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … (UPK) program was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCooperative Information Technology Services (2012MR-1)
… pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome … has resulted in cost savings for local governments. Schoharie County has reduced the IT costs for software and …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having … The following chart describes who is generally responsible for auditing claims in each type of locality and what …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid 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-31-2013City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification … 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-b25-6-6City of Newburgh – Budget Review (B22-6-10)
… The City has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 … their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the State will … necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10PSCH, Inc.
… Purpose The objective of our examination was to determine whether OMH properly … reimbursed PSCH according to the terms and conditions of the contract. We examined $1.6 million in expenses that … from non-OMH sources and its expenditures up to the amount of the contract. For the year ended June 30, 2013, PSCH …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments Made to Hudson Valley Hospital Center … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments Made for Special Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followState Agencies Bulletin No. 1899
… Direct Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Purpose To determine if the Department of Motor Vehicles (Department) adequately ensures automotive … and takes enforcement action as necessary for violations. The audit covers the period January 1, 2014 through April 21, … To determine if the Department of Motor Vehicles adequately ensures …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and … 2023, through August 6, 2024. Audit Summary Town officials did not always solicit competition in accordance with the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 94-24
… PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive (need for when … of any current year tax revenues on the construction. You ask whether the construction of a new town hall is … Finance Law, §35.00[c]; Town Law, §220, last paragraph; In re Town Board of the Town of Islip, 12 NY2d 321, 239 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Archived: Legislative Session 2019–2020
… Bond Anticipation Notes (BANs) Renewals Issued 2015 Through … (Stavisky) – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Unified Court System Bulletin No. UCS-128
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform Blazer Allowance Payments processing and Time Entry … Units DR, F8, G9, S9, SR, SY, 86 and 87 Effective Date(s) Uniform Allowance and Uniform Blazer Allowance Payments for … To explain OSCs automatic Uniform Allowance and Uniform Blazer Allowance Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazer