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Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… of $80,000. As a result, the District has spent $149,490 on the uncompleted CIP. Services and materials totaling … and expenditures totaling $22,010 for a storage building on Department property were not permissible by law. The Board … legal authority. Recover the cost of building the building on Department property or consider entering a lease for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… million. Key Findings The District’s procurement policy does not require the use of competitive methods when … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. Background … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259City of Long Beach – Budget Review (B7-14-12)
… refuse and garbage fee increases and the water and sewer rate increases are authorized by the City Council prior to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Rockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were properly disbursed … public benefit corporation established to plan, develop and construct solid waste management facilities and to … of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges and Host Community Fees 2016M418 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Albany City School District – Separation Payments and Information Technology (2012M-251)
… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for … period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of … City of Middletown Selected Financial Operations and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCity of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police … be over-budget by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16School Districts’ Energy Performance Contracts (2013-MR-1)
… report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … , and Schoharie Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition … July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID … Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the … In certain circumstances, BSE will also produce and send 1099 Forms to vendors and the IRS for reportable payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsEligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You … least five years of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may … You must have at least five years of service credit. You are eligible to retire with full benefits at age 62, or may …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingImproper Episodic Payments to Home Health Providers (Follow-Up)
… based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a … 60-day episode of care. The CHHAs should not have received full 60-day payments. Rather, the CHHAs should have received … million in overpayments to CHHAs that improperly received full 60-day payments for recipients who subsequently obtained …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Medicaid program offers different types of managed care. Most recipients are enrolled in mainstream managed care plans … and dental services. Plans are responsible for providing most medical services to enrollees; however, some services …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… The objective of our initial audit report, issued on August 5, 2022, was to determine whether the Department made improper MLTC premium payments on behalf of ineligible enrollees. The audit covered the … identified $701 million in improper Medicaid MLTC premiums on behalf of 52,397 recipients who were no longer eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-follow