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Sky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) officials expended funds … its Supported Housing Program contract with the Office of Mental Health (OMH). The audit covered the period from February 1, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… inpatient payment system for Medicaid services when patient deaths occur within one day of admission. The audit … inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), was … reflect the variable costs associated with individual patient treatment. Key Findings Since the implementation of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsOverpayments of Claims for Selected Professional Services (Follow-Up)
… to be paid twice. EMedNY automated controls or "edits" are used to detect duplicate claims when one claim is billed as part of the automated crossover … contained a different provider identification number. We recommended the Department correct the flaw in the eMedNY …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal … to understand two concepts that are fundamental to how IT professionals approach data and network and system … when it is needed. Data that cannot be accessed will prove to be of little value. The most available systems are …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsService Diversions for Maintenance and Capital Projects
… notifying the public in advance. Key Findings The annual Outage Plan for service diversions was reduced by 1,483 days … example, nine of the 15 elements we sampled required 691 outage days, but there was no support for how this was … to review and approve significant changes in the Outage Plan. Track the actual costs of service diversion …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Town of Elmira – Audit Follow-Up (2015M-226-F)
… approximately $3.6 million. Results of Review Based on our limited procedures, it appears that the Town has not …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fTown of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available … a quarterly basis for 5 years after the original release date. Data for individual local governments and school …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of East Otto - Information Technology (2018M-156)
… they planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Red Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… NYSLRS can only award retroactive service credit based on … settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents intended to grant retroactive …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOverview – Enhanced Reporting
… When you report to NYSLRS, you upload and submit an enhanced report file or … depending on the data you need to submit. If you choose to upload a report file, your file must be formatted as a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewCity of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Accounts Payable Advisory No. 6
… Consistent with the Guide to Financial Operations (GFO) Chapter XII, Section 5.C - Selecting the Appropriate … may delay payment crediting. Also, consistent with the GFO Chapter XII, Section 5.B - Unique Invoice Number … payments to Time Warner Cable, please refer to the GFO, Chapter XII, Section 6.Z - Processing Payments to Time …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the … Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Long Island Power Authority, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… when processing payments to vendors. Improper preparation of vouchers payable to Barnes and Noble may delay payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleEnterprise Charter School – Enrollment and Billing (2014M-378)
… provides education to approximately 400 students from kindergarten through eighth grade. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… school district or for use at Questar BOCES. Based on our review, Questar BOCES officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware