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Examination of Superstorm Sandy Expenses
… did not maintain sufficient records to show it received all the lights, heaters and generators it paid for or to … was distributed. Then, contrary to the plan to recover all lights, heaters and generators, DHSES sought to recover … to properly account for, track, recover and/or dispose of all equipment/commodities purchased during future …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over … to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051XV.4 Overview – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Agency Calendar . State Agencies will not have the ability to process vouchers … System (SFS) during the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background … are outstanding. Key Findings The City’s proposed budget, while generally reasonable, needs improvement to make …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … education provider located in Newburgh. MIM provides preschool special education services to children with … $571,094 in reimbursable costs for the one rate-based preschool special education program it operated. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… 2016, we identified $166,676 in reported costs that did not comply with SED’s requirements and are therefore not eligible for reimbursement. The $166,676 … in personal service costs for which CDG could not provide appropriate supporting documentation …
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
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for employees who were not directly related to the preschool program; and $6,917 in other than personal service costs, consisting …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… inventories completed. Three employees have access to all financial software functions enabling them to record and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials … through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of … Confer with the Town’s attorney to determine what actions it can take to ensure the Supervisor performs …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Government-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid … the improper payments occurred because the Department had not received the drugs’ termination dates from CMS at the … improper payments occurred because the Department did not apply its controls to all types of claim submissions …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsPawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s … of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185City of Amsterdam – Budget Review (B24-5-5)
… Chapter 531 requires the City to submit to the State Comptroller, starting with the fiscal year during which …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Government-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataXIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining agreements, the Division of the … may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership must be directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust … reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… medical use such as gauze and wipes. Medicaid nursing home reimbursement rates generally include the cost of most …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-and