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2018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee … than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight … for legitimate Library business. Review the employment status of any individual considered an independent contractor …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … assigned administrative rights and had access to system modules that they did not need to perform their job duties. … operations. Limit individual system users’ access to modules to only those needed to perform their job …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… Town Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) … of October 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraSecurity Over Critical Systems (Follow-Up)
… the purpose of regulating the flow of streams or rivers when required by public welfare, including public health and … objective of our initial audit, issued January 3, 2024, was to determine whether security over HRBRRD’s critical … data. Our audit covered the period from June 2023 through October 2023. Overall, we found HRBRRD demonstrated effort …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followRoosevelt Fire District – Length of Service Award Program (2025M-40)
… that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Medicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… Many of the State’s Medicaid recipients are also eligible for Medicare, the federal health insurance program for people age 65 or older and people under 65 with certain … has multiple parts. Medicare Part B provides supplementary medical insurance coverage for a range of outpatient medical …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyCUNY Bulletin No. CU-372
… York City Comptroller’s Consent Determination dated March 12, 2009. The new rates and other information are contained … To ensure all Job Action requests are submitted for each employee, the agency should submit requests in effective … earnings codes has been issued. Questions Questions about processing transactions may be emailed to the Non …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member … are responsible for initiating disenrollment of enrollees when it is determined they are no longer MLTC eligible (e.g., enrollees who did not receive any CBLTC services in a month or deceased recipients), and Maximus is responsible …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… report, Controls Over Capital Improvements at City-Owned Homeless Shelters (Report 2018-N-3 ). About the Program The New York …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followCUNY Bulletin No. CU-334
… Jr. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … new salary rates. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyCUNY Bulletin No. CU-261
… Pursuant to the agreement between the City University of New York and the Professional Staff Congress/CUNY. Effective … to annual salaried employees in grade 980 who are Active or on a Paid Leave of Absence based on the following … using the Action/Reason of Pay Rate Chg/INC effective 7/1/06. Agencies must request the new incremented salary and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006CUNY Bulletin No. CU-301
… equal to one of the steps below the Job Rate on the salary schedule. Increment Code is 0020 and the employee’s salary … because the Increment Code is missing, the salary is off step or Position Data and Job Data do not match. After … because the Increment Code was missing, the salary was off step or Position Data and Job Data did not match. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-301-cuny-increment-payments-effective-july-1-2007XIX.2.C Project Activities – XIX. Project Costing (PCIP)
… a broader statewide use, a request can be submitted to COA Governance for possible inclusion as a Standard Activity. … specific project. Establishing an Activity in the Project Guide To establish an activity, see JAA-PPM101-035, Create … Projects for Federal Grant Transactions using the Project Guide , number 63. Activity ID This is the name of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesElba Central School District - Financial Management (2018M-96)
… million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to … initiate corrective action. 1 Our audit focused primarily on the general fund's financial condition. … Elba Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsVillage of Hagaman – Claims Auditing (2022M-11)
… before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had … a resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11