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Government-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataLength of Service Award Programs (2014-MS-1)
… were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately … The fire district or municipality that sponsors a LOSAP is required to establish a point system that complies … Law (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… resources. For example, inmate hospital health care costs in the eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, was for inpatient …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Purpose To determine the extent of implementation of the five … on September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidSelected Employee Travel Expenses
… as airline baggage and travel agency fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate procurements, paid … to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES did not maintain … if DHSES received all of the lights purchased for Sandy relief efforts. Recoup all payments made for lights not …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Port Jefferson Union Free School District – Information Technology (2014M-039)
… which were funded primarily with real property taxes, State aid and PILOT payments. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mIntroduction to IT Governance – Information Technology Governance
… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceLewis County – County Bridge Maintenance (S9-13-3)
… a relatively consistent number of flags from the New York State Department of Transportation (NYSDOT), with an average …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Government-Wide Financial Data – 2022 Financial Condition Report
… Governmental activities: includes most of the State’s core services as well as general administrative support. … revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataMedicaid Program – Improper Payments for Brand Name Drugs
… drugs are more expensive than generic drugs. Key Findings We identified $1,102,823 in Medicaid overpayments for brand … when the claims were processed and paid. Additionally, we identified $1,011,990 in potential cost avoidance …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… calculated, and adequately documented in accordance with applicable State Education Department (SED) … of preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with SED’s Reimbursable Cost Manual (RCM) requirements. For …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Albany that provides preschool special education services … year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2016, we identified $14,204 in in ineligible costs that St. Anne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… analyses on samples originating from New York State (NYS), thus ensuring the accuracy and reliability of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programXIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be … can authorize payment of dues for staff members involved in professional organizations through the SFS Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewLow Income Home Energy Assistance Program – Federal Funding and New York
… below 130 percent of the federal poverty level or if at least one adult household member is a recipient of certain … 2015 – 2024 Source: OTDA, Monthly Caseload Statistics at https://otda.ny.gov/resources/caseload/ HEAP Benefits and … 2015 – 2024 Source: OTDA, Monthly Caseload Statistics at https://otda.ny.gov/resources/caseload/ HEAP Households …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… tolls and fees, whether it has fully implemented the new Department of Motor Vehicles (DMV) toll enforcement …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 2000-7
… a contract ( Dykeman v Symonds , 85 Misc 2d 289, 380 NYS2d 567 affd 54 AD2d 159, 388 NYS2d 422; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7SUNY Bulletin No. SU-250
… Stipend Increases. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … Criteria Employees who meet the following criteria on 9/30/2016, 10/6/2016 AND 10/18/2017 (Administration PP 14L … are taxable income subject to all employment and income taxes, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnu