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County of Rockland – Budget Review (B6-15-21)
… includes estimated revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale … by $500,000. The County’s proposed 2015 budget exceeds the tax levy limit. Key Recommendations Develop and implement a formal plan that will result in the elimination of the County’s accumulated deficit over a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, … (Report 2016-S-63 ). About the Program The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followEligibility, the Benefit and Filing – New Career Plan
… Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … more years of service credit, your benefit will be 1/50th (2 percent) of your FAS for each year of service credit. With …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingIntroduction to IT Governance – Information Technology Governance
… financial and nonfinancial information, accessing the Internet, communicating through email and reporting to … the data they hold are valuable and need to be protected from unauthorized, inappropriate and wasteful use. Protecting … fully evaluate and monitor your IT internal controls. 1 A type of malicious software that prevents access to a computer …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceGovernment-Wide Financial Data – 2022 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) … allocation errors that had no net impact on the total assessment of about $212 million. These errors occurred … Continue working with the Office of General Services’ Business Service Center to ensure that personal service costs …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014City of Long Beach – Budget Review (B7-15-14)
… 2015-16 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … include amounts that are expected to be realized from a 2 percent increase in metered water rates, which the City … from the sale of City property and determine whether it is likely to be realized during 2015-16. Apply for applicable …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14XV.4 Overview – XV. End of Year
… the Agency Calendar for the projected FYE blackout period dates. All vouchers, including any vouchers charging … by the agency by the published deadline. Scheduled Payment Dates for all voucher types, including for Single Payment … later than the lapse date. Lapsing vouchers with liability dates after the lapse date will be rejected by OSC. Payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures … to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of both the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Government-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and … specify who was authorized to use the credit cards, for what purpose the cards could be used, or procedures for … when it is appropriate to use the credit card, and what documentation is required. Establish a meal and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) … … To determine whether the costs reported by Minds in Motion Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are … balance of the water fund. The City’s 2014 proposed budget does not appropriate enough money for contingencies to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Opinion 91-28
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-91-28City of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11