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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
Snyder Fire District Internal Controls Over Financial Operations 2013M365
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)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public benefit corporation created to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
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 … True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … education to approximately 670 students. The School’s total expenditures for the year ended June 30, 2013 were …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mIX.12.H Key CMIA Documents – IX. Federal Grants
… agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state … (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal programs subject to CMIA, funding techniques the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2014, we identified $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive compensation …
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)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of … (MDLF) Program. Although the County’s contract with the Business Development Corporation (BDC) requires quarterly and … computer users be based upon current duties or employee status. … Cattaraugus County Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State 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-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having … The following chart describes who is generally responsible for auditing claims in each type of locality and what …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… coverage; $2,689,352 in inappropriate payments for lab services claims submitted well beyond the required time …
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)
School Tax Relief STAR Program 2012MS6
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)
… of Audit The purpose of our audit was to determine if local governments could reduce IT costs and/or enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. …
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)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Selected Employee Travel Expenses
… These expenses, which are discretionary and under the control of agency management, include lodging, meals, car … charges made to one City University of New York (CUNY) employee's travel card totaling $125,410. We found that this employee was the Fleet Manager, responsible for administering …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesState Agencies Bulletin No. 1899
… Direct Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsPSCH, Inc.
… board meetings and staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued … (Health Network) is comprised of ten hospitals, including John T. Mather Memorial Hospital (Mather). Empire’s … Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital (2010-S-51) New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followCity of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … million revenue and corresponding expenditures in their 2023 adopted budget for the New York State Touring Route … to raise the sanitation and water rates prior to the adoption of the budget. Review the estimate for police …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, … years ended June 30, 2014. About the Program Step Up is a New York City-based not-for-profit organization approved by … special education itinerant teacher services to children with disabilities who are between the ages of 3 and 5 years. …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… indications that 60 may have been operating as a public business but were unregistered. Our review of public … registered with the Department. We also identified delays in the Department’s process for handling consumer complaints. … from the date the complaint was received, as called for in the regulations. Factors that could contribute to the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities