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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom activity moneys were not maintained in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… cash disbursements for the period January 1, 2011, through April 30, 2012. Background The Town of Edwards is located in … fund balance available for appropriation. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20City of North Tonawanda – Financial Operations (2012M-203)
… companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of Yonkers – Budget Review (B20-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesNursing Home Surveillance (Follow-Up)
… included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of … State regulations and procedures for conducting nursing home surveys and whether survey processes, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followOversight of the Agricultural Assessment Program
… if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly … To determine if the Department of Taxation and Finances Office of Real Property Tax Services is properly calculating …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Seaford, New York, is an SED-approved provider of preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special … with learning disabilities from 15 school districts in two counties in central New York. Hear 2 Learn is reimbursed for SEIT …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… its guidelines and expenses were reasonable adequately suppo …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3College at Buffalo – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … in the State and had outliers in the areas of lodging and air fare. This employee's travel expenses totaled $139,424. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to provide “safe, convenient, reliable, and … for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… of Health (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are … questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing … (Report 2018-S-38 ). About the Program The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information Technology Transformation to consolidate and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The … the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The … and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by management at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). About the Program Many of … audit report Medicaid Payments to Medicare Advantage Plan Providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-follow