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Travel Advisory No. 10
… GFO Updates – Employee Expense Reimbursements (Effective March 1, 2019) Guidance: The Office of the State Comptroller … GFO Updates Employee Expense Reimbursements Effective March 1 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsLength of Service Award Programs (2014-MS-1)
… how points toward LOSAP service credit will be earned by volunteers. GML establishes the activities that can be … of points that can be earned for performing each activity. Volunteers earning 50 service award points annually must be … a manner that was inconsistent with GML. As a result, 14 volunteers did not receive accurate LOSAP service credit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] … Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital … pay for outpatient services provided to inmates. However, county officials can negotiate rates with hospitals and …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… report, Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments … Resources Administration in New York City) are responsible for determining NAMI amounts for their Medicaid nursing home recipients. Localities are …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the Division of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses2014 Year End Report
The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Washington County. The District is governed by the Board of Education (Board) which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Bornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Bornhava on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit scope … the public’s confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Extra-Classroom Activity (2015-MR-5)
… - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene , Ithaca , … a board of education (Board), for, by or in the name of a school, student body or any subdivision thereof." …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use performance-based …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Opinion 91-28
… the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… PLANNING -- Planning Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, … who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise … citizen of the United States, may serve as a member of the town planning board. The position of town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Pawling Central School District – Selected Financial Activities (2012M-185)
… Board did not provide adequate oversight of the District’s capital projects and tax certiorari reserve funds. District … of using the tax certiorari reserve. The District’s Audit Committee acted outside the scope of its authority. The … Key Recommendations Adopt a formal process for capital projects that includes a requirement for a written …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate … to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of both the … Determine whether the Workers Compensation Board has adequate procedures in …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … 2014. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Jowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … education services to children with disabilities between three and five years of age. Jowonio is reimbursed for … costs must comply with the RCM requirements. For the three years ended June 30, 2014, Jowonio reported over $7.6 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manual