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City of Newburgh -- Budget Review (B18-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the … with the tax levy limit. Key Recommendations Adjust the retirement appropriation to reflect actual pension costs. Add …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Lockport -- Budget Review (B7-1-14)
… of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… five members. The School’s 2011-12 fiscal year operating budget expenses totaled approximately $7 million. Key … items either directly from the original vendor or through State contract, they could have saved $5,220 on total … another vendor and reselling them at a markup. Review the final billing reconciliation and compare the listings to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily … Manor LDC is currently reviewing proposals for the sale of Maplewood Manor. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B18-7-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… that were either billed at a higher level of care than what was actually provided or were billed with incorrect patient status codes; $590,405 in overpayments for claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions … care needs. When billing Medicaid for inpatient services, hospitals must indicate a patient’s “level of care” on a … overpayments. The overpayments occurred primarily because hospitals billed Medicaid for higher (and more costly) levels …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… and monitoring process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of … both the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. Establish written procedures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Troy – Budget Review (B5-14-23)
… accounting for retirement expenditures, the City will be required to recognize increased retirement costs in future … related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate any potential future declines in the water …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Yonkers – Budget Review (B17-6-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
Town of LeRay Justice Court S9145
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
City of Olean Budget Review B1713
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programOpinion 89-43
… discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective … set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
Whether a town of the second class may establish a capital reserve fund for improvement district purposes
https://www.osc.ny.gov/legal-opinions/opinion-88-73Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period … 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of … students at the School or the State Education Department’s Charter School Tuition rate. During the audit period, two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal … Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, … Upon billing, these transactions will create temporary bills that will then get approved systematically by SFS, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies