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Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSelected Publications and Reports
… Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (Manual). The audit included expenses claimed on ATC’s CFRs for the three fiscal years … SED on its annual CFR. To qualify for reimbursement, ATC’s expenses must comply with the criteria set forth in SED’s … support these costs, and cost allocation requirements for expenses relating to multiple programs. Reimbursable costs …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried … the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorSelected Aspects of Discretionary Spending
… (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, … and protect against the use of funds for purposes that do not advance its core purpose and objectives. The ABO added …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOpinion 96-13
… RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive … the State Employees' Retirement System. You ask whether a person may simultaneously participate in, and receive … Retirement System, but does not prohibit membership by a person who is a participant in a service award program. …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
… fire protection services on behalf of a fire protection district. Town Law, §184 provides the exclusive authority for … fire protection services on behalf of a fire protection district. You ask whether a town and a village may enter into … provide fire protection services to a fire protection district in the town. Article 5-G of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are … September. How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District … Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases School Audits
… District – Purchasing (Washington County) Auditors’ review of 60 purchases made during the audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … 1, 2015 through March 31, 2016. Background The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Dutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Long Beach – Budget Review (B7-16-9)
… risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized … effectively to control overtime costs. Adopt a local law overriding the tax levy limit before adopting the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, … and that withholdings are accurate. … Downtown Ithaca Business Improvement District DIBID Disbursements 2012M252 …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background … approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and finances The Town’s adopted budget for the 2012 fiscal year totaled approximately $1.71 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … is to provide state-of-the-art programs and services for children and adults with Autism Spectrum Disorder and … three and five years of age. Kelberman is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2013 through March 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … 112 million claims, resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Legal Aid Society
… Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … the terms and conditions of the contract. Background The Attorneys for Children Program (AFC Program) provides legal …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… used for determining fines and for general decisions made by the Department and the Commission regarding utility … as appropriate. Verify the accuracy of data submitted by utilities used by the Commission or Department to evaluate …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials … District #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5