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Elba Fire Department – Controls Over Financial Activities (2014M-286)
… fire protection services for the Village and for residents outside the Village pursuant to a contract with the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Opinion 98-13
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (use … registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing historical material) … material, and may, by local law, impose fees and charges for those who visit the town building. A town also may grant …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 96-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for …
https://www.osc.ny.gov/legal-opinions/opinion-96-19SUNY Bulletin No. SU-306
… Purpose The purpose of this bulletin is to provide agency instructions for … with the following message “Sum Payment exceeds allowable percentage”. LENGTH OF SERVICE MAXIMUM PERCENTAGE OF ACADEMIC … Tax Information A SUNY Summer Session Payment is taxable income, will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsOversight of Direct Placement of Children
… of the child. Local Districts must also provide the court with information to make decisions regarding the safety and … of direct placement to ensure that Local Districts comply with applicable laws and regulations and that children are … evidence that the Local District provided the courts with all critical case information, which the courts rely on …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the vendor. ( Chapter XI-A, Section 3 - Purchase Orders … Chapter) Certifications – Reflects government programs for which the vendor qualifies. ( Section 4.A - Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… said. “Students should be taught by certified teachers for the required number of hours each week. We all want to … of arts education during their high school stay to qualify for a diploma. New York City’s Department of Education (DOE) is responsible for ensuring that its public high schools comply with the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Consolidated Fiscal Report (CFR), which is commonly used by several New York State agencies to monitor and oversee … depreciation expenses. We found providers inappropriately claimed $2,675,045 in depreciation expenses, of which … providers the $2,220,807 in depreciation expenses claimed that are not allowable. Make sure the $454,238 in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesReporting and Utilization of Bias Incident Data
… To determine whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … of Investigation for its collection and publication. The NYPD is responsible for capturing, recording, and reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataIgnition Interlock Program Monitoring (2015-MS-4)
… audit was to determine if counties using public resources for the State’s Ignition Interlock Program were adequately … the program to help ensure the safety of the public, for the period January 1, 2010 through May 29, 2015. … The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4XII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… Unit will use this account to process payments to NYISO. For more information on establishing an advance account, see … 6.L – Replenishing an Advance Account of this Chapter for more information on replenishing an advance account. … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … for inpatient claims that were billed at a higher level of care than what was actually provided; $892,790 was paid for … for clinic, practitioner, pharmacy, inpatient, managed care capitation, and episodic home health care claims that …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs reported by … also contracts directly with providers. The expenditure of these funds is governed by the Aid to Localities Spending … costs reported on the CFR for compliance with appendices of the CFR Manual. ILI is a not-for-profit provider serving …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, necessary, … the costs reported on Parsons’ CFR and to Parsons’ tuition reimbursement rates. Remind Parsons officials of the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of … by residential customers, used for municipal purposes or lost to leakage or unapproved use. Town of Wales – Financial …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… pursuant to Article 5, Title 11 of the Public Authorities Law. One of six related MTA agencies, the Long Island Rail … LIRR’s operating departments. The contract includes a firm initial base order of 92 cars with options for an …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be properly prepared for deposit before being sent to DTF Treasury. If items are … they may be returned to the agency. Deposit Preparation: For a refund of appropriation document associated with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirements