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Jowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) … … To determine whether the costs reported by Jowonio School on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Commack, New York. Building Blocks provides preschool … June 30, 2015, Building Blocks reported over $16 million in reimbursable costs on its CFRs for the four rate-based … fiscal years ended June 30, 2015, we identified $56,966 in ineligible costs that Building Blocks reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Sodus – Financial Management and Professional Services (2013M-99)
… and monitoring. As a result, it repeatedly adopted budgets with inaccurate revenue and expenditure estimates, which led … ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as required. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… segregated critical duties so that one individual does not control all phases of a transaction, or designed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… a two-year savings of $57,800. The Superintendent of DPW does not review wastewater lab reports and neither he nor the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198IX.12.C State Responsibility – IX. Federal Grants
… possibly including participation in negotiations with Treasury Department or other federal agency CMIA staff. Most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… Objective 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 … back to January 2022. About the Program The Department of Health (DOH) administers the State’s Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which … Audit the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time … and may, by local law, impose fees and charges for those who visit the town building. A town also may grant money for … the town. You ask whether a town may expend certain moneys received under a watershed agreement between the town and a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 96-19
… -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … (joint acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount … file an application for a performance of duty disability retirement benefit within one year following the alleged … or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO provides … New York State and has historically billed Business Units on a monthly basis. This monthly billing practice gave … to the commodity or services that it spent the monies on in order to record spending for the items in question. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse providers for their claims. During the six-month period ended September … prompt attention, as follows: $4.5 million was paid for an incorrect retroactive rate adjustment; $2.1 million …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… by providers such as Independent Living, Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, … requirements. The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December … audits, as needed, including reviewing costs reported on the CFR for compliance with appendices of the CFR Manual. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … approved and had deductions that did not match personnel records. In addition, employees received and were paid for …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0