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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section170.12(c) BOCES Board of Cooperative Educational Services. Education Law Section 1950 Board may create the …
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
… in payments to providers of about $26 billion. The claims are processed and paid in weekly cycles, which averaged about …
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)
… funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million for the City. The 2025-26 budget …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is … services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersXII.6.B Land Acquisition Payments – XII. Expenditures
… are approved by the OAG. The OAG also prepares the deeds and various other closing documents necessary to facilitate … handles the state’s eminent domain acquisitions and certifies all legal interests entitled to compensation and payment for land acquisitions. Once the contract is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 88-48
… as trucks, trailers, bins and containers to be used in connection with a recycling program by the Western Finger … is authorized to purchase equipment to be used in connection with a recycling program. With respect to whether … for work, material or supplies performed or furnished in connection with construction , shall be awarded by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business … different from the Board-approved schedule, resulting in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, … administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: … 03/19/2012 … While CMIA applies to federal program funding all aspects of implementation program coverage implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-60) For the year ended Dec. 31, 2014, The ARC of Ulster … additional controls are necessary. NYSERDA established 210 days as the expected time required for installers to complete … Supplemental Payments to Executive Employees (2015-S-77) From 2013 through 2015, WCHCC paid 18 executives (with base …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsAvailable Options – Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – New Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … for the balance of the five- or ten-year period. You may change your beneficiary within the five- or ten-year period. … You can designate only one beneficiary and you cannot change your designation after your retirement. If your …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsXI-A.3 Purchase Orders – XI-A. Purchasing
… and maintenance of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to … to Section 4 - Procurement Card Use of this Chapter. For online agencies, in cases where the agency plans to pay for a … to the original payment voucher and the related purchase order. If the purchase order has not yet been closed, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and a proper charge against the local government or school district. As a general rule, a claim package should …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… access is not being followed. Key Recommendations Include all estimated expenditures and revenues in the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106