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Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Program ARC Wayne is a not-for-profit organization located in Wayne County. Among other programs, ARC Wayne provides … June 30, 2017, ARC Wayne reported approximately $3 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne reported on its CFRs for …
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
… Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March 2022 and certain claims going … extracts fee-for-service and managed care claims from the Medicaid Data Warehouse and provides them to … Care for the Elderly managed care claims were excluded from the rebate process. $7.4 million in rebates missed due …
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)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
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)
… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … $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 for local governments. Schoharie County has …
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)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2025-26 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… the collection, managing, and publishing of information in any form or medium. 51064 Data Management/Query Software … medical care treatment and community mental health plans. Cleaning – Non State Facilities 55046 Cleaning – Non-State Facilities Janitorial services provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceXI.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 … unless notice of that contract first has appeared in the newsletter, or unless it is exempt. The following … 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
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … and documentation so that the auditing body or official is supplied with sufficient information to make that … auditing claims, the following questions should be asked: Is the claim for a valid and legal purpose? First and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAvailable Options – New Career Plan
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsState Comptroller DiNapoli Releases State Audits
… P. DiNapoli announced today the following audits have been issued: City University of New York (CUNY): Controls … 1,568 projects not only have exceeded 210 days, but have been open for more than 300 days, and do not have an … P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsIX.12.H Key CMIA Documents – IX. Federal Grants
… must prepare two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): … be updated and fully executed (i.e., approved and signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual Report: Details …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTrue 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-2014mCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSnyder 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 … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Opinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles that were removed from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Audits
… of Health (DOH): Long Island Association for AIDS Care (LIAAC) (2017-BSE6-0) For the period of February 2014 … Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) An initial audit … recipients and inappropriately billed Medicaid for vision services. In a follow up, auditors found that of the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-audits