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City of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Fishers Island Ferry District – Financial Operations (2016M-156)
… bidding requirements and the District’s procurement policy. Key Recommendations Implement uniform timekeeping … should provide detail about the hours employees actually work and leave accruals used and should include employee … Ensure that District officials adhere to the purchasing policy and competitive bid laws when purchasing goods or …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156City of Long Beach – Budget Review (B24-7-4)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7City of Yonkers – Budget Review (B18-6-7)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Opinion 2000-22
… her law firm. You state that the attorney in question is a partner in a private law firm. In 1998, the law firm was … an "interest" in that contract because the attorney is a partner in the law firm. If, as town attorney, the attorney … the town and the law firm in which the attorney is a partner. Disclosure of the attorney's interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Improper … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage, … Key Finding DOH and OMIG officials made minimal progress in addressing the problems we identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61 ). About the Program The … items for medical use such as gauze and wipes. Medicaid nursing home reimbursement rates generally include the cost … provider’s responsibility to verify with the recipient’s nursing home whether the DMEPOS is included in the facility’s …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followOpinion 91-22
… discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit … corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate not-for-profit … corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … site, and Division systems are at risk for total data loss in the event of a regional disaster. We also found ITS did …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followAssessment and Collection of Selected Penalties
… made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… and surrounding areas. The Authority’s mission statement is to provide “transit services that are safe, efficient and … for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Real Estate Portfolio
… on all property held. It also requires authorities to transfer or dispose of unneeded excess property as promptly … that define the specific steps for setting lease and license rates for using Authority property. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followLincoln Fire District – Financial Activities (2012M-228)
… prepares and files annual financial reports with the State Comptroller’s Office within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… by law. Ensure that District officials comply with all applicable laws as well as their own policies and … contain clear contract language that thoroughly details all parties’ rights and responsibilities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire District is a … paid a total of $343,289. The payments comprised $143,989 to an insurance agency, $79,134 for physical training …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236