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Kids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… the rules and policies set forth by the Department and the State Education Department. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… prosecution. Our initial audit report, which was issued on August 15, 2017, identified many automotive facility … issuance of this follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… examined whether the Department of Health (Department) effectively oversaw and monitored efforts by Nursing Homes, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followFacilities Planning Bureau Project Review
… begin construction before the final approval and any on-site confirmation of completed projects. The systems the … timeliness. Develop a risk-based approach for conducting site visits of projects under construction to gain reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… water systems may require nearly $40 billion in repairs and improvements over the next two decades, according to a … drinking water systems in New York are over 100 years old and operating far beyond their useful life," DiNapoli said. … with water main breaks, leaks, contaminated drinking water and other problems that can result in public health threats, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private … Fund is the third largest public pension plan in the United States with more than one million members, retirees …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundDiNapoli: Local Sales Tax Growth Slows
… revenue growth, the results can have a serious impact on their budgets now and in the future. As the 2015 fiscal … (2.1), Western New York (1.9) and the Finger Lakes (0.9). On Long Island, sales tax collections declined by 1.4 percent …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsState Agencies Bulletin No. 1275
… and 618 PAF Arrears Before Tax (PAF ARBTX) established for members of the New York State Police and Fireman … made by Tier 3, 5 and 6 PFRS members will be tax deferred for Federal income tax purposes under Internal Revenue Code … Arrears Before Tax (PAF ARBTX). The narrative description for the following Retirement Benefit Programs have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. … Determine whether Chautauqua …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Investment Standards
… – Relates to investment standards for investments of the New York State college choice tuition savings program and the New York achieving a …
https://www.osc.ny.gov/legislation/investment-standardsXVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of … Many of the State's Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … December 31, 2022, Medicaid paid MLTC plans $15.7 billion in premiums for 338,186 recipients enrolled in MLTC. The …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … who were automatically added to the Buy-in Program by CMS with coverage beginning more than 2 years retroactively, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-follow