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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund … $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2016, eMedNY processed about 200 million claims, resulting in payments to providers of about $29 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… The audit covered the period October 1, 2013 through March 31, 2014. Background The Department of Health … for their claims. During the six-month period ended March 31, 2014, eMedNY processed about 112 million claims, … Claims Processing Activity October 1, 2012 Through March 31, 2013 (2012-S-131) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Dutchess County – County Bridge Maintenance (S9-13-5)
… miles and has approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s … expenditures totaled $411 million in 2012. The County is governed by a 25-member County Legislature (Legislature). The County Executive is the chief executive officer and is responsible, along with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… 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-252The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2017. About the Program Kelberman is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art programs and services for … who are between three and five years of age. Kelberman is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Selected Controls Over the Property Tax Assessment Process
… of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 … assessors input data into DOF’s Computer Assisted Mass Appraisal (CAMA) system to collect property-related … is clearly documented in CAMA. Ensure that a User ID or Service ID is recorded for every Global Change and mass …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 95-26
… §§9104, 9105; ESTATES, POWERS AND TRUSTS LAW, §11-2.2: It is inadvisable for a volunteer and exempt firemen's … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three schools with approximately 1,050 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Annual Audit
… 2016 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for … in artificially higher amounts to be paid. Separate and apart from our daily audit, we reviewed claims processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, … which operates one school with approximately 610 students, is governed by an elected nine-member Board of Education. …
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
… Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… to dispatch POs to suppliers. The purpose of this section is to describe the available methods for creating … create, or stage, POs for contracts. The process is known as “staging contract releases” and can be used to … agencies do not need to enter information on a PO that is already included on the contract, contract line, and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s … April 1, 2011 through March 31, 2014. Background The Rochester-Genesee Regional Transportation Authority … that are clearly differentiated from employees’ normal job duties and are tied to individualized effort, not …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programInvestigation of Housing Discrimination Complaints
… and enforcement activities, including complaint investigation, training, education, and outreach. HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the basis for a housing … the complaint has been made against them and begin its investigation within 30 days of receipt of the complaint. DHR …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for … with the following bulletin the minimum hourly wage is being increased as noted: Division of the Budget (DOB) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wage