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Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between the ages of three and five … identified $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in … and $5,275 in bonuses that were not in compliance with the RCM’s requirements. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City 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 … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …
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
… 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-31-2013School Tax Relief (STAR) Program (2012-MS-6)
… of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period … for one exemption for a primary residence only. Local assessors accept and process residents’ applications for STAR … in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have granted a significant number of exemptions to …
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)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Appendix 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 … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Services in exchange for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate invoices to each manufacturer for any …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit organization located in Wayne …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOpinion 88-48
… purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. However, in order to assure that … in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a … the purchase of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling …
https://www.osc.ny.gov/legal-opinions/opinion-88-48XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … 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 … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when … competitive offering, and the requirements of the locality’s procurement policy? Competitive bidding is generally … awarded on the basis of "best value." 6 A locality’s procurement policy generally should establish requirements …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI-A.3 Purchase Orders – XI-A. Purchasing
… OVERVIEW AND POLICIES This section provides agencies with information related to the issuance and maintenance of … selecting the unit of measure that is in accordance with the contract or most closely associated to what is being … up the PO using the same unit of measure. Configuring POs with the correct unit of measure may prevent match exceptions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersAvailable Options – New Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsState Comptroller DiNapoli Releases State Audits
… 210 days, but have been open for more than 300 days, and do not have an extension request. Auditors found NYSERDA had … mandatory qualifications specified by the agencies, nor do OGS staff verify the mandatory qualifications. …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … 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)
… procedures for calculations of cost-benefit ratios and the determination of contractual time periods for businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project