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Wayne Central School District – Transportation Department Operations (2021M-160)
… officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mIX.7.A Funds – IX. Federal Grants
… the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be discussed … must submit a new fund request form to the OSC Bureau of State Accounting Operations, Federal Payment Management Team …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… for the travel event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee reconciles travel expense charges by creating an expense report, associating the travel card … when the related expense report has been approved by the Office of the State Comptroller (OSC) and any Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… A report released by New York State Comptroller Thomas P. DiNapoli found 50 percent of the … Contracting Annual Report Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public … works contract that was not competitively bid as required by the Law. Key Recommendations Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls … The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… therapy services and prescription drugs that are covered by Medicare. The audit covered the period January 1, 2012 to … 2017 for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare. … to the automated claim information, should have been paid by Medicare, as follows: $18.6 million was paid for physical, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate … York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively addressing … to November 12, 2014. Background Health care facilities in New York State are required to operate in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOpinion 90-51
… a municipal expense and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the … purposes. Under the heading of "system preparation", you list: the salary and expenses of the county coordinator and … to the municipality by a service supplier and other funds dedicated to the payment of "system costs" received by …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … board may require all town vehicles, including those used by a superintendent of highways, to display a decal … board may require all town vehicles, including those used by the town superintendent of highways, to display a town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Controls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst implementation was expected to be complete by 2012. By October 29, 2015, 20 campuses had at least part of the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 2002-4
… department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by highway department …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … items of the original district, as may be determined by the town board. You ask whether the cost of an improvement … to an existing town water district is borne solely by the properties within the extension. Towns are authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… State Comptroller Thomas P. DiNapoli today announced the … proposal will help encourage municipalities to take action by offering them assistance in dealing with a potential … villages identified as fiscally stressed to be reimbursed by the state’s Financial Restructuring Board for Local …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 95-1
… agency. The city, however, may determine to provide city funds to the agency to cover costs of such benefits. You … of these benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we … city, in its discretion, could determine to provide city funds to the agency to cover costs of health care benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Compliance With Outcome Reporting Requirements
… (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the … the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … vary, often with many of the requirements specified in the legislation that established the program. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … in improper payments for inpatient, durable medical equipment, clinic, child care, and transportation services; …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016ReStacking Occupancy Initiative
… whether the ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings … 2014. Background One cost-saving initiative recommended by the State’s Savings and Government Efficiency (SAGE) Commission, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeChild Care Licensing and Inspection
… mission is to promote the well-being and safety of the State's children, families, and communities. The Office's … doing so, helps protect the health and safety of children by verifying that their care providers comply with the minimum standards established by NYS Social Services Law (Law) and Office regulations. In …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspection