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Village of Albion – Water and Sewer Rents (2013M-108)
… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not … and calibrated on a regular basis to help ensure that bills, especially those for the Village’s largest customers …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Financial Oversight of the Advantage After School Program (Follow-Up)
… Program The Office of Children and Family Services (OCFS) is responsible for administering the Advantage After School Program … Providers could exceed their maximum cost per child if they were serving significantly fewer children than their …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … that the Foundation will provide the School with access to legal and financial assistance, technical support and … the fee from 1 percent for the 2012-13 school year, to 1.5 percent for the following year, and 2 percent for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) … Services in exchange for state Medicaid coverage of the manufacturer’s drugs. On a quarterly basis, states are … The objective of our initial audit, issued on April 5, 2023, was to determine whether DOH took appropriate steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Managed Care Payments to Unenrolled Providers (Follow-Up)
… the problems we identified in the initial audit report. For example, DOH improved monitoring of MCO compliance with …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the … for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial … The management of contractual agreements is a critical aspect of government contracting and ensuring the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … requires the creation of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State … PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 2002-16
… and promoting the general, commercial and industrial welfare of the town or village (Town Law §64[14], also … site, in order to promote the commercial and industrial welfare of the town or village and potentially encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Thurston Fire District – Financial Activity (2016M-430)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 14, 2016. … Fire Commissioners. General fund budgeted appropriations for 2017 total $36,120. Key Finding Cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… 2016. Background The Hillside Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 91-29
… care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of tax … care plan, hospital telephone and television charges, and gifts for all active firefighters, members, or their … the moneys for any other purpose, such as the purchase of gifts or the provision of benefits unrelated to the care and …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … in a reasonably safe condition extends not only to the road surface and shoulders but also applies to other …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCity of Yonkers – Budget Review (B18-6-6)
… and underestimates the appropriation for personal services. While the District’s proposed staffing reductions … to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be achievable. … reasonable level. Review the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Inspecting Highway Bridges and Repairing Defects
… are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCity of Yonkers – Budget Review (B24-6-7)
… purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug Rebate Program … in exchange for state Medicaid coverage of most of the manufacturer’s drugs. Manufacturers then pay states rebates … audit covered the period from January 2017 through March 2023. The audit found the Department of Health (DOH) lacked …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-follow