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IX.12.H Key CMIA Documents – IX. Federal Grants

… While CMIA applies to federal program funding, all aspects of implementation – program coverage, implementation … and lead state agencies responsible for administration of covered programs must prepare two major documents for … Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents

Ripley Central School District – Financial Management (2021M-23)

… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund … whether the Ripley Central School District District Board of Education Board and District officials properly managed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… million and resulted in higher tax levies than necessary. Actual expenditures from 2016-17 through 2018-19 were less … Key Recommendations Adopt realistic budgets, based on actual expenditures. Comply with the surplus fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process

… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all … & Medicaid Services in exchange for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are … To determine whether the Department of Health took appropriate steps to collect all available …

https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program

Milford Central School District – Fund Balance Management (2022M-94)

… did not develop and adopt a written multiyear financial plan or fund balance policy. Key Recommendations Reduce … and adopt a comprehensive written multiyear financial plan and fund balance policy. District officials generally agreed with our recommendations and plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and … Determine whether the Herkimer Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011

… payments to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according to the provisions of the agreement between Empire and Stony Brook. Background The New York State Health Insurance Program … Empires payments to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-through

XII.9.H Audit Recoveries – XII. Expenditures

… contract with the State or for any other reason, including tax delinquencies, fee delinquencies, or monetary penalties … State to the contractor (such as the contractor’s income tax refund, see Tax Law § 171-f) or consult with its Counsel’s Office …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveries

Empire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011

… between Empire and Saratoga. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … Empire's payments to Saratoga are generally based on standard fee schedules. However, Saratoga is entitled to …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-january

Earnings – Enhanced Reporting

… Certain types of member earnings may or may not be pensionable and there …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not … required annual financial reports with the Office of the State Comptroller OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

Port Jervis City School District – Financial Condition (2022M-152)

… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011

… determine if BlueCross BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) for special items … To determine if BlueCross BlueShields Empires payments to Mary Imogene Bassett Hospital Bassett for special items were …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-through

XIV.10.A Required Information for State Credit Cards – XIV. Special Procedures

… with guidance related to required employee information for all New York State credit cards. This includes the … (NET), and Fuel cards. Process and Document Preparation: For all New York State credit cards, agencies must ensure the … to as the employee’s N number) in the proper format. For any questions, please contact the Bureau of State …

https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cards

Local Road Conditions in New York State

… , discussed spending on all roads owned and maintained by local governments, as well as State and federal road aid, and … data on the conditions of a subset of this group, those local roads eligible for federal funding. The data was … from place to place, with many rural towns (and one entire county) having no such roads at all. This data allows for an …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown

… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdown