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State Agencies Bulletin No. 949

To inform agencies of the change in the pretax transit benefit deduction limit as a result of the American Recovery and Reinvestment Act ARRA

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/949-nys-ride-transportation-benefit-program-and-cuny-transit-benefit

Administration of the Article 8-A Loan Program

… (HPD) under the Article 8-A Program are being used only for qualified projects and their intended purpose, and … conditions and to preserve safe and affordable housing for low- and moderate-income households. HPD provided us with … treatment afforded Quadrant, as detailed in our report. Other Related Audit/Report of Interest New York City …

https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-program

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six members including … not established a Budget and Finance Committee as required by School by-laws. The School also paid for Board member expenditures …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operations

Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013

… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … Medicaid payments, including: $1,822,467 in payments for pharmacy claims that posed patient safety concerns or …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013

Oversight of Industrial Hemp

… Markets Law launched the Program, which is administered by the Department. In December 2018, the Program had 156 participants (growers); by July 2019, that number increased by 169 percent to 419 growers. The Department processes and …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hemp

Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)

… has approximately 800 residents. The Village is governed by a Board of Trustees, which is comprised of four elected … We found that the Village overpaid these two individuals by $6,875. The Board has not adopted written policies and … Board policy, took custody of an external hard drive owned by the Village and is currently using it for personal …

https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259

Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019

… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … claims that were billed in excess of permitted limits. By the end of the audit fieldwork, about $4.2 million of the …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019

Medicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020

… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … claims that were billed in excess of permitted limits. By the end of the audit fieldwork, nearly $2.1 million of the …

https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020

Am I Required to Have an Audit?

… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …

https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit

Audit of the Tuition Assistance Program at New York Career Institute

… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … certified students, plus applicable interest. The State Education Department should ensure that school … standing. Other Related Audits/Reports of Interest State Education Department/Higher Education Services …

https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … and deposited in a timely manner. The Department’s failure to establish policies and procedures regarding driving while …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Sullivan County – Fiscal Stress (2013M-81)

… includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s total 2013 …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81

Attica Central School District – Financial Management (2016M-127)

… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

2013 Year End Report

… Payments from the Second Injury Fund are processed by the Special Funds Conservation Committee (SFCC), a private … Payments from the Fund for Reopened Cases are processed by both the Board (compensation payments) and SFCC (medical payments). All payments, whether processed by the Board or SFCC, are entered in the Board’s automated …

https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report

Town of Rensselaerville – Financial Operations (2012M-168)

… condition. In fact, the Town’s general fund was overstated by a total of $247,036 in fiscal year 2011, which was 30 …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Newark School District Public Library – Board Oversight (2014M-54)

… deposited in types of investments which are not allowed by law, putting Library resources at a greater risk for loss. … and IT. The Board allowed the payroll vendor contracted by the Library to disburse payroll by accessing the Library’s bank account and withdrawing …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241

Akron Fire Department – Financial Activities (2014M-196)

… was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through … A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit … made payable to an educational institution, as required by the Department’s regulations. Ensure that the information …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

Town of Schroon - Town Hall Expansion Project (2018M-128)

… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …

https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128