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Falconer Central School District – Financial Management (2024M-52)
… [read complete report – pdf] Audit Objective Determine whether the … excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and … or reasonably funded. Key Recommendations The audit report includes six recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The White Lake Fire District is a district corporation of the State, distinct and separate from the Town of Bethel, … The purpose of our audit was to examine the Districts budgeting practices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Section 106 of the State Finance Law requires that moneys received by a … See Chapter XIV, Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of agency bank accounts. This statute also requires all such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOpinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Unified Court System Bulletin No. UCS-45
… Purpose To explain the use of deduction code 380 AFLAC Voluntary Supplemental … Bargaining Unit SY (refer to bulletin UCS-37 ) was the only bargaining unit eligible for this deduction. … May 9, 2001 Agency Actions No agency action is required. The insurance company will submit transactions directly to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfHousing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4)
To determine whether Local Program Administrators (LPAs) were selected appropriately and their selection was properly documented by Homes and Community Renewal, and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4.pdfWorld Trade Center Notice for Members and Retirees of the New York State and Local Retirement System (RS6047-N)
For NYSLRS members and retirees involved in the rescue, recovery or cleanup operations of the World Trade Center aftermath.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-n.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfIndian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mGlen Aubrey Fire Company – Board Oversight (2022M-139)
… Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with … (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or … Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Herkimer County – Court and Trust Funds (2023-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court and … appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Forms
… A repository of all Office of the State Comptroller web and printable forms …
https://www.osc.ny.gov/help/formsImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdf