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Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund … amounts of unrestricted, unappropriated fund balance to maintain. Review estimates of fund balance at year-end and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Ellicott – Justice Court (2015M-111)
… January 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a population of approximately 8,700. The Town is governed by an elected five-member Town Board. The … full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Milford – Financial Condition (2013M-355)
… to finance the Town’s increasing expenditures. The Board did not consider historical actual results when adopting its budgets from fiscal years 2009 through … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term operational …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … balanced budgets. The Board did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund relied on …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Carmel – Selected Financial Activities (2015M-201)
… 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) were properly … Manual (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the … information, including costs, that MIM reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism … documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit included … 30, 2015, we identified $128,294 in reported costs that did not comply with the RCM’s requirements for reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… SED cost-based programs. AOLC has an Executive Director (ED), who is responsible for the overall general … by SED. The reimbursement rates are based on the financial information that AOLC reports to SED on its annual … disallowances resulting from our audit and, if warranted, make the appropriate adjustments to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualSauquoit Valley Central School District - Procurement (2019M-228)
… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Village of Airmont – Claims Auditing (2024M-1)
… Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key … Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most medical care provided during a hospital admission. As such, claims for ancillary services provided during a hospital admission are generally not reimbursable. In 2007, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientDual Employment
… work various percentages of their full-time or part-time employment among multiple facilities. Employees may also work … in the cases we identified, including recovery of salary payments, adjustment of pension credits, and assisting …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Agencies Bulletin No. 275
… tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covers the three fiscal years ended June … the provider's reported expenses must comply with Manual guidelines. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… clothes, washing up, and traveling to and from the project site. An unannounced visit to the Tarrytown Station found one … clothes, washing up, and traveling to and from the project site. Monitor conductors to make sure that they are on site and working at their assigned posts to better ensure the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… inpatient payment system for Medicaid services when patient deaths occur within one day of admission. The audit … used to compensate hospitals for inpatient medical care. The new methodology, based on All Patient Refined … methodology, that compensates hospitals for the cost of care when death occurs within one day of admission. Use the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsControls Over Revocable Consents (Follow-Up)
… Objective To determine the extent of implementation of the five … Consents (Report 2018-N-1 ). About the Program A revocable consent is the grant of a right to an individual or … (streets and sidewalks) of the City. To obtain a revocable consent, a petition must be filed with the New York City …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow