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Utilization of the Arch Street Yard and Shop Facility
… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible … allowable, supported, and program related. To qualify for reimbursement, BRC’s invoices/expenses must comply with the … training to providers to ensure that they are aware of the reimbursement requirements. Monitor the JRR contract to …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 and operating … provide limited guidance pertaining to issuing receipts. For example, although the by-laws require timely deposits, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … which provided the City with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose 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 … Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has approximately 950 …
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)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real …
https://www.osc.ny.gov/local-government/property-tax-capOpinion 94-24
… on the construction. You ask whether the construction of a new town hall is subject to permissive referendum if the town … Town of Greenville … 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
… does not have an accurate means of verifying personal use mileage and therefore the accuracy of the imputed mileage reported on employees' W-2 forms from calendar years … trips are identified for reimbursement. Ensure that the mileage for all non-business use of official vehicles is …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesTown of Batavia – Water and Sewer Operations (2018M-12)
… areas in the general fund as required by New York State Town Law. The Supervisor did not separately account for …
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 … annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are …
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 … annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are …
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)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … all required documentation so that the County can receive reimbursement for services provided for special needs. …
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
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … of the Laws of 1997 to provide all four-year-olds in the State with the opportunity for an early childhood education. … to be safe and suitable for children and maintained in a state of good repair and sanitation. For the 2014-15 school …
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
… created the MDRP to reduce state and federal expenditures for Medicaid prescription drugs. The program was later expanded to require rebate collection for certain physician-administered drugs and drugs dispensed … to enter into a national rebate agreement with the Centers for Medicare & Medicaid Services in exchange for Medicaid …
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
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references