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Town of Batavia – Water and Sewer Operations (2018M-12)
… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … for each special district. Properly account for Article 12-C improvement financial activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12XII.6.B Land Acquisition Payments – XII. Expenditures
… payment amounts are distributed in accordance with the OAG certification letter and the agency submitted the relevant, … or redirect payments to affected parties per the OAG certification letter, as necessary. In addition, OSC will … on how to submit a Regular Voucher. Ensure the correct Claimant Location and Address Sequence Number is entered on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who … Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: Oversight of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … May be the governing board, if provided for in the city charter City comptroller (for cities governed by the Second … or such other entity as may be designated in the special act creating the special district public library For a public …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for … privately owned vehicle, $799 in maintenance staff uniforms, and $450 in MetroCards provided to non-employees; …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family … of consistency in how school districts inspect their UPK provider locations for health and safety compliance. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for lab … drugs, hospital services, medical equipment, and dental services. By the end of the audit fieldwork, auditors …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… paid for. Since April 1, 2018, the Department’s rebate contractor, Magellan Medicaid Administration Inc. (Magellan), … due to processing errors by the Department and the rebate contractor. Key Recommendations We made 12 recommendations to …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … even if they had such access, local assessors would still find it difficult to identify potential duplicates because STAR applicants are not assigned a unique identifier. New York State does not aggressively partner with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cooperative Information Technology Services (2012MR-1)
… through cooperative services for the period January 1, 2010, to August 8, 2011. Background Local governments, … services leads to inefficiencies. Through intermunicipal cooperation, local governments can share the costs of IT … Counties could have achieved cost savings totaling $39,649 with potential county-wide savings totaling $288,711 for …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1City of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City plans to … 2025-26 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Comptroller DiNapoli Releases Audits
… for the employee to commute between his residence and his main work location. DOH could have avoided these costs if officials had properly designated the employee’s main work location as his official station. Workers' …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsOpinion 88-48
… Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of … a vendor, it is generally advisable for the Authority to solicit competition for such procurements. You ask whether … of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling program by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the … electricity providers to ensure that they are paying the best possible price for utilities. …
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)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public benefit corporation created to promote, develop and assist industrial, manufacturing, … businesses accountable for delivering promised benefits to the community in exchange for tax abatements. Officials …
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)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine … the School does not have a firm agreement detailing what services are included. School officials entered into a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mState Comptroller DiNapoli Releases State Audits
… roles assigned. For example, a student had access to a business application that students normally cannot access. … completed the required inspections of the initial three jobs for some new installers, nor has it documented the … 59 percent of the total paid. WCHCC officials stated that senior management had goals and were evaluated on achieving …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… process by providing for regular, centralized public notice of state agency and public authority intentions to … of 15 business days must elapse between publication of the notice and the date on which a bid or proposal is due, except … shall not approve a procurement contract, unless notice of that contract first has appeared in the newsletter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunities