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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 that have been delivered … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimFood Safety Monitoring (Follow-Up)
… monitors the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the … of both existing and new establishments preparing food prior to obtaining the required inspection as a result. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTown of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… whether 17 school districts used their resources and two charter schools (collectively referred to as schools in this … State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of the safety plans met all the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Leicester – Financial Management (2025M-2)
… significant unrestricted fund balance in the town-wide (TW) and town-outside-village (TOV) funds that as of January … the significant fund balances in the general and highway TW and TOV funds. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mChateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Benson – Financial Condition (2013M-77)
… to stabilize the Town’s financial status and reverse the trend of financial decline. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Lead Contamination of State Armories (Follow-Up)
… equipment. In September 2015, the National Guard Bureau’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followCost-Saving Ideas: Legal Requirements
… and sewer and water improvement districts, including voter approval requirements. Section 6-d details procedures … from, a capital reserve for fire districts, including voter approval requirements. Section 99-g provides an … (2 NYCRR Part 39). Education Law Section 416 details voter approval requirements for school taxes for certain …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Agencies Bulletin No. 1727
… the eligibility criteria: CSEA Administrative Services Unit BU02 Operational Services Unit BU03 Institutional Services Unit BU04 PEF Professional, … & Technical Services Unit BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1727-2019-special-assignment-duty-pay-calendar-year-2018State Agencies Bulletin No. 1641
… the eligibility criteria. CSEA Administrative Services Unit BU02 Operational Services Unit BU03 Institutional Services Unit BU04 PEF … & Technical Services Unit BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1641-2018-special-assignment-duty-pay-calendar-year-2017State Comptroller DiNapoli Releases Municipal Audits
… with costs totaling $35,701 could not be located. Town of Marathon – Claims Audit Process (Cortland County) The board … late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland County) The clerk did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2022
… Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although funds will be … deposit advices will not be mailed until all other advices can be released. Background: OSC is not permitted to … Please reference Bulletin No. 2022 in the subject of your email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … account codes to process payments to pay automobile accident claims, or to pay recipients of: a final award … June 30, 2013. SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any metropolitan area in the … and the New York City metropolitan area (19%) were held by union members in 2024. Both shares were down significantly … five boroughs, the majority of construction workers are union members. The number of construction permits declined in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… of Bilingual SEIT & Preschool Inc., which stemmed from a referral from DiNapoli’s office. “Cheon Park blatantly … owner of Bilingual SEIT Preschool Inc which stemmed from a referral from DiNapolis office …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… care providers. Medical/surgical benefits cover a range of services, including physician-administered drugs, which are … also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is an outpatient drug (other than a vaccine) that is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the … each claim includes an itemized invoice with enough detail to support the claim as an actual and necessary District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343