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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… monthly reports. For example, $4,045 for fundraising and soda sales was deposited on July 26, 2013, but not included …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether pursuant to section 122b of the General Municipal Law the town may contract with an ambulance service to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217CUNY Bulletin No. CU-739
CUNY Bulletin No CU739
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 2007-1
… v City of Buffalo , 275 AD2d 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz v Warren County Board … Corp , 91 AD2d 1078, 458 NYS2d 702 mot for lv to app den 58 NY2d 609, 462 NYS2d 1025; AEP v Long Island Power … service and requires there be no trip priorities (e.g. medical versus recreation) with regard to ADA paratransit …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough … and foremost, each claim must be for a legitimate purpose of the local government or school district. Examples of claims that are not for a legitimate purpose include: …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report released … New Yorks labor force is one of the nations largest but it decreased by 1 between 2011 and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Approval by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires … Consistent with a procurement involving the expenditure of funds, the contracting State agency should maintain a … Approval by the Office of the State Comptroller OSC of revenue contracts including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsUnified Court System Bulletin No. UCS-328
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 and April 2023 Location Pay and Location … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 and April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemThe Alcott School – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Alcott School Alcott on its Consolidated Fiscal Report CFR were properly calculated adequately documented a
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-319
… Employees in the following Bargaining Units: 87, 86, DR, F8, SR and SY who met the eligibility criteria on … the State of New York (UCS) and Bargaining Units 87, 86, DR, F8, SR and SY provides for a retroactive increase in SLED … using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. Background On … 9, 2014, the LDC claimed the remaining $48,750.00 of the contract amount. To receive the second claim, the LDC needed … the entire $65,000.00 in expenses was incurred during the contract period for work relevant to the contract objectives, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… This is commonly known as the global surgery period. All routine services related to the surgery, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store; … debt service payments have risen 35.2% and the city will need $99.2 million to service its debt obligations during …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… funding to Local Educational Agencies (LEAs) — public school districts, charter schools, and Special Act districts … and the cost of education in each state. Within a school district (like DOE), Title I funds are targeted to … are eligible to apply to use Title I funds to operate school-wide programs. The funds are otherwise targeted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesUnified Court System Bulletin No. UCS-318
… Payment (JLP) Increase. Affected Employees Employees in the following bargaining units who meet the eligibility … Employees Association (CSEA – BU 87), which provides for a retroactive increase in Judicial Longevity Payments (Earnings Code JLP) effective April 1, 2022, for all eligible members. Consistent with prior practice, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163