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Village of Endicott – Budget Review (B4-14-7)
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80East Ramapo Central School District – Financial Condition (2013M-141)
… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Wyandanch Union Free School District – Budget Review (B21-7-1)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through … plan. The District does not have an effective process to identify all nonresident foster students receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Hempstead – Budget Review (B7-16-4)
… was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 proposed …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Unified Court System Bulletin No. UCS-103
… Unit SK who receive a paycheck or direct deposit advice statement dated October 4, 2006 or November 29, 2006 … employees who receive a paycheck or direct deposit advice statement dated November 29, 2006 for whom the benefit was … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 89-32
… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Long Island Association for AIDS Care, Inc.
… June 30, 2013. Subsequently, the Department executed a new CSP contract with LIAAC valued at $11.43 million for the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… Purpose To determine whether the Department of Health's eMedNY system processes Medicaid claims for ancillary … Medicaid claims for ancillary services are processed by eMedNY, the Department's automated claims processing and … are subject to various edits - automated controls within eMedNY designed to pay Medicaid claims in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy … enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid services their recipients require, … have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or Medicare Part …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… payments. The Department’s eMedNY claims processing system does not have access to maternity encounter data to verify … to identify and recoup inappropriate SMCPs. However, OMIG does not perform these audits in a timely manner, and its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… for further review by an analyst. However, OMH generally does not perform detailed audits or field reviews of … on providers’ funding is somewhat reduced. Still, OMH does use the CFR data for informational and analytical …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… of, disbursing and accurately accounting for District funds and preparing periodic financial reports. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-f