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Optimizing Medicaid Drug Rebates (Follow-Up)
… Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s Medicaid program provides a wide range of health care services to individuals who are … available rebates during our audit period. We determined that some of the Department’s rebate policies undermined its …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followAccounts Payable Advisory No. 29
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process … controls over the payment process as a basis for that certification. This certification requirement is separate and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationSelected Performance Measures (Follow-Up)
… as the Agencies.) The administrative arm is known as MTA Headquarters. The MTA is required under the Public …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide … eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with … of this Chapter, for additional information). In addition, State agencies may free up remaining pre-encumbered funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts25P-05BR - Valid8 Government Agency 'Medium' Case Package
… Bid Request Issued by the Office of the State Comptroller Issued … available for download through the following links: Bid Request 25P-05BR , in PDF – No Vendor Questions Received Bid … 25P-05R Attachment 1 – Cloud Solution Financial Response Form Appendix E - Contractor’s Certifications/Acknowledgments …
https://www.osc.ny.gov/procurement/25p-05brDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… to suffer financially, but the collections losses are starting to slow as more vaccinations are being administered …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
audit village Odessa
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Seven … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingTuckahoe Union Free School District – Overtime (2023M-53)
… did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Key Recommendations Adopt written policies and procedures that address how and when overtime may be incurred, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located in the Town of Mount Pleasant, … needs funds to improve short-term cash flow. Ensure that staff members comply with the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPUC Achieve Charter School – Board Oversight (2016M-316)
… Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Village of Unadilla – Procurement (2022M-182)
… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance that the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and … canceled check images to approved abstracts to verify that prior approved claims were in fact paid as directed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Walton – Incompatible Duties (2016M-309)
… of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and … the Clerk to act as his bookkeeper; however, the New York State Attorney General’s office has expressed the view that the office of the Clerk is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Marathon Joint Fire District – Investment Program (2023M-76)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … written investment policy as required by New York State General Municipal Law Section 39 until the end of our … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Rockland County – Budget Review (B23-6-8)
… Chapter 468 requires the County to submit to the State Comptroller, during the “effective period” of Chapter … Key Findings Based on the results of our review, we found that the significant revenue and expenditure projections in … are reasonable. The County’s proposed budget includes a tax levy of $141,791,700. Key Recommendations In adopting …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8City of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an … or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages