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Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for … in school and municipal taxes on their primary residences.To receive the PTF Credit for tax year 2015, homeowners must …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims do not … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesArchived: Legislative Session 2023–2024
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt limitation. Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, … to extending the exclusion of indebtedness contracted for sewage facilities. Public Posting of Certain Contracts – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Ignition Interlock Program Monitoring (2015-MS-4)
… for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure the safety of the … and others establishing standards for the usage and monitoring of IIDs ordered by criminal courts for these … IID activity. Key Findings Each county had a process for monitoring IID installations and negative activities of …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Reporting and Utilization of Bias Incident Data
… to collect and report statistics on hate crimes to the Division of Criminal Justice Services (Division). The Division compiles hate crime data in an annual statewide …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataState Comptroller DiNapoli Releases Municipal Audits
… or lost to leakage or unapproved use. Town of Wales – Financial Management (Erie County) The board adopted budgets … estimates of revenues and expenditures. Appropriated fund balance was not used to finance operations as planned … general and highway funds. The board also did not adopt a reserve fund policy or document plans for expected future use …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Access Controls Over Student Information Systems (2014-MR-1)
… report - pdf] We also released 6 letter reports to the following school districts: Altmar-Parish-Williamstown … Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts … controlled access to Student Information Systems for the period July 1, 2011 through April 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and … 18, 2013, LIRR awarded a contract to procure new M9 train cars. The procurement is managed by LIRR’s Rolling Stock … The contract includes a firm initial base order of 92 cars with options for an additional 584 M9 cars for LIRR …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementState Agencies Bulletin No. 1970
… State Agencies Bulletin No 1970 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… AND POLICIES This section advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO provides electricity to Business Units throughout New York State and has … This section advises Business Units how to process payments to the New York Independent Systems …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… with the total dollar amount added to the printout, to DTF Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. Agencies must obtain preapproval by e-mailing Treasury[email protected] with the amount of the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that … relaxed in response to the crisis; $844,172 was paid for clinic, practitioner, pharmacy, inpatient, managed care capitation, and episodic home health care claims that did not comply with Medicaid …
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 providers … governed by the Aid to Localities Spending Plan Allocation Guidelines (Guidelines), which allow for fiscal policy … funding allocations to providers like ILI. Therefore, the impact of incorrect or overstated costs on providers’ funding …
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
… To determine whether the costs reported by Parsons Child and Family Center (Parsons) on its Consolidated Fiscal Report … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and Claiming Manual. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualProcurement Opportunities
… procurement opportunities. These procurements are in a period of restricted communication. Information on … commences upon the Restricted Period Start Date specified in the table above and ends with contract execution by OSC … [email protected] (include the Procurement Number in your subject line) Mail Attn: Contracts Team, Stop 13-2 …
https://www.osc.ny.gov/procurementAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and … copies of disbursement checks from the building reserve account, the Treasurer did not provide this file to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli Releases Municipal Audits
… , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and accountability for … duties were adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions … Financial Operations (Cortland County) The district board does not provide adequate oversight of district financial …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate … to complete its audits for the last two years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1