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Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… for Health and Recovery Plans (Report 2017-S-61 ). About the Program In 1990, Congress created the Medicaid Drug …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followOversight of Chemical Dependence Residential Services (Follow-Up)
… can include three levels of residential services programs: community residential, supportive living, and intensive … with the expectation that Part 819 providers would convert their programs to Part 820. OASAS certifies …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.F M-Year Legislation – IX. Federal Grants
… that state agencies make every effort to disburse and/or adjust all unspent federal project balances for all … This will allow sufficient time for final reports and closing documents to be reviewed and approved by the federal government before the awards are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the … wants expense reimbursements deposited. Employees should check with their financial institutions to make sure they … payment and will require reprocessing in the form of a check. If an employee has separately directed their financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSelected Aspects of Discretionary Spending
… Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, and … Authoritys discretionary spending complied with its guidelines and was reasonable adequatel …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… included in our initial audit report, Criminal History Background Checks of Unlicensed Health Care Employees … safeguard patients through requests for required criminal history background checks when hiring unlicensed persons in … Audit/Report of Interest Department of Health: Criminal History Background Checks of Unlicensed Health Care Employees …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOperational Advisory No. 12
… 31, 2014. The Guide to Financial Operations, Chapter XIV, Section 2 - Obligation, Accounting and Budget Dates provides … to Liability and/or Accounting Date: Chapter VII, Section 9.A - Fringe Benefit and Indirect Costs - Updated June 16, 2014 Chapter XII, Section 5 - Agency Payment Preparation and Submittal Chapter …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesTown of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Lansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Morehouse – Records and Reports (2021M-182)
… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… auditing committee to assist with financial oversight and help mitigate the risks associated with a lack of segregation … Key Recommendations We provided 11 recommendations to help the Department’s Officers and members improve the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial Operations 2015M019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCity of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13