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City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Real Property Tax Cap and Tax Cap Compliance
… Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for Local Governments … Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School … or 518-408-4934: Technical issues, account set-up or log-in problems – Select option 1. Questions related to …
https://www.osc.ny.gov/local-government/property-tax-capWestmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mOpinion 94-24
Whether the construction of a new town hall is subject to permissive referendum
https://www.osc.ny.gov/legal-opinions/opinion-94-24Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each … is imputed and reported appropriately. Other Related Audit/Report of Interest City University of New York Kingsborough …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesTown of Batavia – Water and Sewer Operations (2018M-12)
… records for each special district. The Supervisor did not account for revenues and expenditures associated with … New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the … financial records for each special district. Properly account for Article 12-C improvement financial activity in …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Restrictions – State Police Plan
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from more …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from more …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … Needs program, we found that client files were not always available or complete. We reviewed the files for the 224 children that were available and found that the County did not maintain one or …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, … compliance of all UPK providers. Other Related Audit/Report of Interest State Education Department: Oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… 2018 through March 2022 and certain claims going back to January 2017. About the Program In 1990, Congress created the …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having … The following chart describes who is generally responsible for auditing claims in each type of locality and what …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOverview – What Every Employer Should Know
… As a participating employer, you pay your share of the annual cost of your … from the most recently completed fiscal year. Annual contribution rates also play a major role in the total amount … 2026. 1 For the annual invoice due February 1, 2025, the average contribution rate (including group term life …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overviewOpinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … General Construction Law, §66; Marino , supra ). Also, State Finance Law, §174, which prescribes competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … policy requires officials to obtain three written quotes for purchases costing from $5,000 to $10,000, but does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 10, 2014. … management did not formally document and adopt procedures for calculations of cost-benefit ratios and the determination …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mAvailable Options – Career Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1642/available-options