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Opinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- … body of the municipal corporation whose fiscal officer is to have custody of the moneys of the joint service. (3) A … fiscal officer to make payments on audit of the auditing official or body of the participating corporation or district …
https://www.osc.ny.gov/legal-opinions/opinion-88-40X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… Unit manages the SFS Vendor File to ensure compliance with all applicable rules and regulations. For more information on adding regular vendors to the SFS … payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, independence and quality of life. New York State Comptroller Thomas P. … the New York Achieving a Better Life Experience NY ABLE program designed to help individuals with disabilities …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… objective of our initial audit, issued on April 5, 2023, was to determine whether DOH took appropriate steps to … $124.2 million of the $183.7 million in missed rebates was invoiced to drug manufacturers, and DOH began taking many …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followResponsiveness to Noise Complaints Related to Construction Projects
… an unreasonable or prohibited noise. DEP also regulates air quality, hazardous waste, and critical quality of life …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… 7 months (and in one case 9 years and 9 months) just to award the contracts. This likely precluded project completion … costs. Establish time frames for NYCHA and other funding recipients to award project contracts. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… of Buses (Transit Bus)—identified the potential damage to its transportation systems and developed plans to … coastal flooding and approximately $5 billion in damage to MTA assets. The Queens-Midtown Tunnel, a vehicular … a systemwide risk assessment to identify the potential for damage to their transportation systems. However, both have …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsRensselaer County – Public Health Department Receipts (2013M-18)
… provides various services including public safety, public health, social services, and public works. For the fiscal … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Eldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units must select the appropriate voucher style when entering payments in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement … a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can play a … and salvage or disposal. Cost/price may also include, but is not limited to, when applicable and when specified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Preferred Source Contracting
… contract requirements are being met; whether the majority of the work is completed by disabled workers as required by … awarding contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered the period April 1, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. Kinderwise is reimbursed for preschool special … that were incorrectly reported on the CFR, which consisted of $1,080 that should have been allocated to another … that were incorrectly reported on the CFR, which consisted of: $492 in unsupported compensation for a Program teacher, …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. … not filed annual financial reports timely since 2008, the late filings ranged from 10 days for 2008 to 59 days for … and the Supervisor has allowed the bookkeeper to sign Town checks in the bookkeeper’s own name. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309The Norman Howard School – Compliance With the Reimbursable Cost Manual
… the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … the required professional certifications during portions of our audit period. Further, we questioned $21,729 in other … as appropriate. NHS should ensure that the reporting of reimbursable expenses complies with SED requirements and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1364
… a prior year refund of Social Security and Medicare taxes for any reason, including Workers’ Compensation related … forms for NYS and CUNY (links below). Affected Employees All NYS employees Background Internal Revenue Service (IRS) … and/or Medicare tax refund or deficiency owed. The report is created each time Form W-2Cs are printed. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… program. The audits identified approximately $790 million in savings from eliminating unnecessary payments and … or disabled. Medicaid pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered … Under federal law, DOH is required to make a monthly payment (referred to as a “clawback” payment) to the federal …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenue