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Hourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesUtica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … did not exceed the budget. However, they relied heavily on appropriations of fund balance in the budgets from 2010-11 … financial operations. Key Recommendations Reduce reliance on fund balance as a financing source and continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Total Spending – 2023 Financial Condition Report
… breakdown of State spending by major service function and funding source for the past five years. Growth in State … on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental … eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ or assistance to properly treat patients. Such services are commonly …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … that reflect the District’s operating needs based on historic trends, contracts or other projections. Develop … but questioned one issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… $900 which were all over the $100 limit established by the New York State Education Department (SED). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mOperational Advisory No. 13
… October 2017. Transactions that are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process these transactions with the appropriate accounting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use … the COVID-19 pandemic, according to an audit released today by State Comptroller Thomas P. DiNapoli. To help child … grant programs is needed by the Office of Children and Family Services.” OCFS received over $1.4 billion in aid from …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansCity of Salamanca – Employee Benefits (2023M-96)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the inventory list. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… services are delivered efficiently and economically, and then use these benchmarks to improve efficiency and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesCity of Yonkers – Budget Review (B6-14-14) - Revised
… The budget includes $5.3 million in revenue generated by red light cameras; the legislation authorizing this revenue … if revenues begin to fall short of expectations. If the red light camera legislation is not approved, reduce …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… Purpose To determine whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims … To determine whether Medicaid made improper payments to providers who submitted Part B costsharing claims directly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyAccounts Payable Advisory No. 53
… purchases from value-added resellers, applying credits and recording trade-in allowances. Reference: Guide to … (GFO), Chapter XI-A, Section 2 - Purchase Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The … of the State Comptroller (OSC) has updated the policy and procedures for processing general purchase requisitions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … technical assistance, please contact the regional office serving your government. …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsLivingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Special Accidental Death Benefit – Forest Rangers Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefit