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Assessment 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) has adequate procedures in place to accurately report its assessable expenses related to the administration of Sections 50(5) and 151 of the … The purpose of this performance audit is to determine whether the Workers Compensation Board Board has …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… identifies and reports its assessable expenses in all material respects. The Board made minor calculation errors in … for the Three Fiscal Years Ended March 31, 2011 (2012-S-71) Workers’ Compensation Board: Controls Over Cash Advance Accounts (2014-S-12) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Eligibility, the Benefit and Filing – New Career Plan
… with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service … interest earned. The contributions required of Tier 5 and 6 members are not annuity savings contributions. The Maximum … on file with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning … whether a person who otherwise qualifies for office, but is not a citizen of the United States, may serve as a member … planning board. The position of town planning board member is a town office (Town Law, §271; 16 Opns St Comp, 1960, p …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Introduction to IT Governance – Information Technology Governance
… practice or policy on its own can adequately safeguard your IT investments, a number of internal controls … and monitored, collectively increase the odds that your systems and data will remain safe. Management, including … who are responsible for the day-to-day management of your IT operations. Because the assessment is geared toward …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceXV.4 Overview – XV. End of Year
… end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain available … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewCity of Troy – Budget Review (B5-13-20)
… 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51320 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… $1,580 in expenses that lacked appropriate documentation or were not program related, $933 in costs for meals provided …
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
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special … services to 18 children from nine school districts located in Washington and Essex counties Key Findings For the …
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
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualVillage 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 … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Government-Wide Financial Data – 2021 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… made improper payments for drugs dispensed after their drug termination date. The audit covers the period July 1, … programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration … date of the final batch produced or the date the drug was recalled for health and safety reasons). Pursuant to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsPawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185City of Amsterdam – Budget Review (B24-5-5)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 202425
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Government-Wide Financial Data – 2022 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataXIII.8 Overview – XIII. Employee Expense Reimbursement
… in an individual's name will be allowed as long as all materials and benefits received from the membership are the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Springbrook 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-manual