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Westmoreland Central School District – State Transportation Aid (2017M-220)
… during our audit period. During our audit, the Business Manager prepared and submitted State aid forms to the New … of transportation aid forms. Ensure that the Business Manager prepares an annual reconciliation of transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… through December 31, 2016. Background The Center Moriches Union Free School District is located in the Town of … Center Moriches Union Free School District Medicaid Reimbursements 2017M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …
https://www.osc.ny.gov/local-government/property-tax-capOpinion 94-24
… If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to … a single board resolution authorizes both the purchase of land and the construction, all to be paid for with the … town board resolution to, among other things, "[p]urchase, lease, construct, alter or remodel a town hall, ... acquire …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected … our three-year audit period. We examined charges made to one City University of New York (CUNY) employee's travel …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of … 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of … 10, 23. Village Board of Trustees. Village Law Section 5-524 Board may create the office of village auditor or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… $13,116 in charitable donations, $9,741 in parking garage costs for the Executive Director’s privately owned …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education … operating the UPK program, or the Office of Children and Family Services, to ensure that UPK providers are complying …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and … drugs and drugs dispensed to individuals enrolled in Medicaid managed care plans. The MDRP requires drug … with the Centers for Medicare & Medicaid Services in exchange for Medicaid coverage of most of the …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… The County’s budgeted appropriations for 2013 are $202 million, which include general fund appropriations of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Restrictions – State Police Plan
… to you by a public entity and meets other requirements may count toward your retirement benefit calculation. This …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTown of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Opinion 88-48
… Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, §2603-a which provides that, with certain exceptions, purchase …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Available Options – New Career Plan
… basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under … your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for … your needs, we will consider written requests for other payment methods. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under … your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for … your needs, we will consider written requests for other payment methods. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under … your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for … your needs, we will consider written requests for other payment methods. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… promised benefits to the community in exchange for tax abatements. Officials billed one business using a PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and … services are included. School officials entered into a MOU whereby the School will annually pay a CMO nearly …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m